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A company has requested a ruling on whether the acquisition of shares to achieve 100% control of an entity is exempt from ITPAJD. The DGT has ruled that the transaction is exempt, as the criteria for the presumption of tax avoidance via real estate assets are not met.
Cuestión planteada Si a la operación planteada le es de aplicación la exención prevista en el artículo 45.I.B.9 del Texto Refundido del ITP y AJD.
La transmisión de valores está exenta de ITPAJD según el artículo 108 de la LMV. No obstante, la exención no aplica si se pretende eludir el impuesto que gravaría la transmisión de inmuebles, tratándose la operación como transmisión de bienes inmuebles. En el caso concreto, la adquisición no activa la presunción de elusión porque ni la entidad adquirida ni la resultante tienen un activo compuesto en más de un 50% por inmuebles en España no afectos a actividades empresariales.
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