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A financial entity and its subsidiaries seek advice on VAT treatment in a restructuring involving the contribution of real estate to new companies and the subsequent transfer of shares. The DGT examines exemption due to transfer of economic unit and exemption in share transfers.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido.
La aportación de inmuebles junto con la subrogación en contratos de gestión puede no estar sujeta al IVA si constituye una unidad económica autónoma en el transmitente. Si la transmisión de inmuebles estuviera sujeta, podría aplicarse la exención de segundas entregas de edificaciones. La transmisión de participaciones sociales está exenta, salvo que se aplique la cláusula de elusión del mercado de valores. En el caso de una holding, solo habrá sujeción si es una holding mixta con condición de empresario o profesional.
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