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A company has requested a ruling regarding the VAT and ITP/AJD taxation of a securities exchange intended to form a business group. The DGT clarifies that if the transferors are non-professional individuals, the transaction is not subject to VAT and, as a general rule, is exempt from ITP/AJD, unless there is an intent to evade taxes on real estate.
Cuestión planteada 1. Tributación de la operación planteada en el Impuesto sobre el Valor Añadido.
La sujeción al IVA depende de la condición de empresario o profesional del transmitente; si son personas físicas que no actúan como tales, la transmisión no está sujeta al impuesto. En cuanto al ITP/AJD, la transmisión de valores está exenta según el TRLMV, salvo que se pretenda eludir el impuesto de los inmuebles que representan. Si los inmuebles de las entidades están afectos a actividades empresariales, no se cumplirían los supuestos de elusión del artículo 314.2 del TRLMV.
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