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A taxpayer inquired whether purchasing a partner's shares in two real estate companies is exempt from VAT and ITPAJD. The DGT ruled that while the transfer of securities is generally exempt, if it is carried out to evade real estate taxes, it will be taxed as if it were a transfer of real estate.
Cuestión planteada Exención de la operación en el Impuesto sobre el Valor Añadido y en el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados, en aplicación del artículo 314 de la Ley del Mercado de Valores, al no existir ánimo de eludir el pago de los tributos que corresponderían a la transmisión de los inmuebles.
La transmisión de participaciones en sociedades está exenta de IVA e ITPAJD, siempre que no concurran las excepciones de la ley. Si se demuestra la intención de eludir los tributos de los inmuebles, la operación tributará como transmisión de inmuebles. En este caso, al estar los inmuebles afectos a una actividad económica, no operan las presunciones de elusión y la Administración debe probar la intención defraudatoria.
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