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Intent to Evade: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 72 rulings · 2014–2026

Current position

The transfer of securities is exempt from ITP (Transfer Tax) unless there is an intent to evade real estate taxes. The Administration must prove the intent to evade as a matter of fact, except in cases of legal presumption where the burden of proof is reversed. Mining rights are classified as real estate for the purposes of this rule.

The DGT's position has remained constant over time. The criterion establishes that the exemption for the transfer of securities gives way to the intent to evade real estate taxes, maintaining the distinction between factual proof and legal presumptions. No changes in the applied doctrine are observed.

Turning points

  1. V2188-16

    Specifies that obtaining control of the entity is not an essential requirement to apply the evasion exception, although it is necessary to trigger legal presumptions.

  2. V2381-17

    Establishes that the concept of assets must be that provided by IVA (VAT) regulations to ensure coherence between indirect taxation.

Analysis based on 66 of 72 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V2573-22 20 Dec 2022

Transfer of shares exempt from ITPAJD or VAT if no avoidance motive exists

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisión de valoresánimo de elusiónmercado secundarioexenciónpatrimonio empresarial TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 45.I.B).9
Affects CompanyExpat · Non-residentIndividual
V1264-21 6 May 2021

Acquisition of company shares may be exempt from ITPAJD and VAT

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisión de valoresmercado secundarioánimo de elusiónpatrimonio empresarialexención TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 10
Affects CompanyExpat · Non-residentIndividual

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