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The applicant asks whether the acquisition of 100% of a real estate development company is subject to VAT or ITPAJD. The DGT rules that the transfer of securities is generally exempt, unless the intention is to evade real estate taxes.
Cuestión planteada Si la consultante debería tributar, y cómo, por el Impuesto de Transmisiones Patrimoniales Onerosas o por el Impuesto sobre el Valor Añadido en caso de adquirir la totalidad de las participaciones de la sociedad.
La transmisión de valores está exenta de IVA e ITPAJD según el artículo 108 de la LMV. No obstante, si se pretende eludir el pago de los tributos que gravarían la transmisión de los inmuebles de la entidad, la operación tributará como transmisión de inmuebles. La intención de elusión es una cuestión de hecho que debe probar la Administración, aunque existen supuestos con presunción iuris tantum. En este caso concreto, según los hechos aportados, no concurren los requisitos para aplicar la excepción a la exención.
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