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A group of individuals has requested a ruling on whether the dissolution of a German company that owns a Spanish real estate entity is subject to VAT or ITPAJD. The Directorate General for Taxes (DGT) has ruled that the transaction is not subject to these taxes.
Question raised 1. Liability for Value Added Tax due to the acquisition of the shares.
The transfer of shares by natural persons acting not as entrepreneurs is not subject to VAT. Regarding ITPAJD, the dissolution of the German company is not taxed as a corporate operation as it occurs outside the Spanish territorial scope. The variable rate for documented legal acts also does not apply because the transfer of shares is not registrable in Spanish registries. Finally, the anti-avoidance rule of the Securities Market Law does not apply as it is not an onerous transfer of assets.
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