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A query was raised regarding whether the sale of shares in a company whose asset is real estate in Spain (not used for business activities) is subject to tax, provided there is no acquisition of control and more than three years have passed since the initial contribution. The DGT indicates that, based on the facts, the criteria for presumption of tax avoidance are not met, meaning the transfer would be exempt.
Cuestión planteada Si conforme a la nueva redacción del artículo 108 de la Ley de Mercado de Valores, estaría sujeta y no exenta la venta de participaciones de una sociedad cuyo activo está compuesto en más del 50 por 100 por un inmueble radicado en España, no afecto a actividad empresarial, siendo que ninguno de los compradores adquiere el control, ni directa, ni indirectamente y habiendo transcurrido mas de tres años de la aportación del mismo a la sociedad.
La transmisión de valores no admitidos a negociación en un mercado secundario oficial está exenta de IVA e ITPAJD, salvo que se pretenda eludir el impuesto de la transmisión de los inmuebles. No se aplicaría la excepción a la exención si no se cumplen los requisitos de los incisos a), b) o c) del artículo 108 de la LMV, como la obtención de control o la aportación de bienes en menos de tres años. No obstante, la intención de elusión es una cuestión de hecho que la Administración debe probar, pudiendo el interesado aportar prueba en contrario.
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