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A company has requested a ruling on whether the assignment of a debt to its partners and the transfer of shares by its debtor are subject to VAT. The DGT has determined that both transactions are subject to the tax but benefit from specific exemptions.
Cuestión planteada Exención en el Impuesto sobre el Valor Añadido de la cesión del crédito por parte de la consultante a sus socios, así como de la transmisión de las participaciones por la sociedad deudora a dichos socios. Exención de la transmisión de las participaciones por la sociedad deudora directamente a la consultante, si se eligiera esa opción.
La transmisión de participaciones por una sociedad que actúa como empresario está sujeta a IVA, pero queda exenta según el artículo 20.Uno.18º, letras k) y l), salvo que se aplique la cláusula de elusión de la Ley del Mercado de Valores. Por su parte, la cesión de créditos realizada por la sociedad está sujeta al impuesto, pero se encuentra exenta por la naturaleza financiera de la operación, conforme al artículo 20.Uno.18º, letra e).
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