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A query was raised regarding whether the transfer of shares in a company whose assets are primarily real estate is subject to VAT or Stamp Duty. The Directorate General for Taxes (DGT) ruled that the exemption depends on whether the properties are used for business or professional activities.
Cuestión planteada Si dicha transmisión está sujeta o no al pago del Impuesto sobre el Valor Añadido y del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, teniendo en cuenta que mediante la misma, el adquirente no consigue el control de la entidad, que ya ostentaba con anterioridad a ese momento y que las participaciones transmitidas no fueron recibidas por la aportación de ningún bien inmueble con ocasión de la constitución de la sociedad, sino por aportaciones dinerarias.
La transmisión de valores está exenta de IVA e ITP, salvo que se pretenda eludir el impuesto de los inmuebles. Si el adquirente aumenta su control en una entidad cuyo activo es al menos 50% inmuebles en España, se presume el ánimo de elusión si dichos inmuebles no están afectos a actividades empresariales o profesionales. Si los inmuebles sí están afectos a la actividad, se aplica la exención general.
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