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A taxpayer acquired an additional 50% stake in a company holding real estate both used and not used for economic activity. The DGT examines whether the transfer of these shares is exempt or if it should be taxed as a real estate transfer motivated by tax avoidance.
Cuestión planteada Tributación de la operación.
La transmisión de valores está exenta de IVA o ITPAJD según la normativa aplicable. No obstante, si se pretende eludir el impuesto de los inmuebles, la operación tributará como transmisión de inmuebles. Para que se aplique esta excepción, deben concurrir la transmisión en mercado secundario, que los valores no estén admitidos a negociación oficial y el ánimo de elusión. Si no se incurre en los supuestos de presunción de elusión (incisos a, b y c del art. 314 LMV), la transmisión de valores queda exenta.
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