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A real estate brokerage firm has enquired whether commissions for the sale of shares in a company whose sole asset is a property are exempt from VAT. The DGT explains that the exemption depends on whether the activity constitutes genuine mediation rather than mere consultancy, and whether the transaction is intended to circumvent the tax due on the transfer of the real estate.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las comisiones cobradas por la consultante a la sociedad vendedora y si resulta aplicable la exención prevista en el artículo 20.Uno.18º k) de la Ley 37/1992.
Para que la mediación en la venta de participaciones esté exenta, el intermediario debe ser un tercero independiente que aproxime a las partes y participe activamente en la negociación, no limitándose a suministrar información. Si la transmisión de valores busca eludir el impuesto de la transmisión del inmueble (según el art. 314 TRLMV), la mediación se considerará relacionada con un bien inmueble y estará sujeta al IVA en el territorio donde radique el inmueble.
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