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A query was raised regarding whether the sale of shares in an entity could be subject to the tax avoidance exception for real estate and whether an alternative demerger could be tax-neutral. The DGT ruled that the transaction does not meet the requirements for a partial demerger and that, in principle, the transfer of securities remains exempt from VAT.
Cuestión planteada Si la transmisión de la participación de Y a través de una operación de compraventa podría estar sujeta a la aplicación de la excepción del artículo 108.2 de la Ley del Mercado de Valores.
La transmisión de participaciones no puede acogerse al régimen de neutralidad fiscal de escisión parcial porque se realiza a los socios directos, incumpliendo requisitos mercantiles y fiscales. Además, las participaciones en otras entidades no constituyen una rama de actividad. Respecto al IVA, la transmisión de valores queda exenta salvo que se pruebe la intención de eludir el impuesto sobre inmuebles, cuestión que debe determinar la Administración en la gestión.
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