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The consultant asks whether acquiring 100% of shares in a company whose only asset is a leased property is exempt from VAT and ITPAJD. The DGT responds that the transfer of shares is generally exempt, unless intent to evade property taxes is proven.
Cuestión planteada Exención de la venta de acciones en el Impuesto sobre el Valor Añadido y en el ITPAJD.
La transmisión de valores está exenta de IVA e ITPAJD como regla general. No obstante, si se pretende eludir el impuesto de la transmisión de inmuebles mediante la transmisión de valores en el mercado secundario y no admitidos a negociación oficial, la operación tributará como transmisión de inmuebles. En el caso concreto, al ser el inmueble afecto a actividad empresarial, no concurren los supuestos de presunción de elusión, aunque la Administración puede comprobar la intención de elusión según los hechos.
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