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A requesting entity asks about the tax implications of acquiring an 80% stake in two companies. The DGT rules that the transfer of securities is exempt from VAT and Stamp Duty, unless there is evidence of an intent to evade the taxes that would otherwise apply to the transfer of real estate.
Cuestión planteada Consecuencias en el Impuesto sobre el Valor Añadido y en el Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados de la adquisición de la participación del 80% por la sociedad consultante.
La transmisión de valores está exenta de IVA e ITP según el artículo 314 del TRLMV. No obstante, si la transmisión de valores no admitidos a negociación en mercado secundario oficial se realiza en el mercado secundario con el fin de eludir los impuestos de los inmuebles, tributará como transmisión de bienes inmuebles. La Administración debe probar la intención de elusión, aunque existen supuestos de presunción iuris tantum donde se invierte la carga de la prueba.
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