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An entity sought clarification on whether the exchange of securities and the distribution of in-kind dividends of shares in real estate companies were tax-exempt. The DGT ruled that the transfer of securities is exempt from VAT and ITPAJD, unless an intention to evade real estate transfer tax is demonstrated.
Cuestión planteada Aplicación del artículo 314 del TRLMV en las anteriores operaciones de canje de valores y reparto de dividendos.
La transmisión de valores está exenta de IVA e ITPAJD, salvo que se pretenda eludir el impuesto de la transmisión de inmuebles. Para evitar la presunción de elusión, los inmuebles deben estar afectos a una actividad empresarial según la normativa del IVA. Si los inmuebles están afectos a la actividad, no se aplica la presunción de ánimo de elusión y la operación mantiene su exención. No obstante, la Administración puede determinar la intención de elusión según las circunstancias de la operación.
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