{"id":3604,"date":"2012-08-13T07:29:01","date_gmt":"2012-08-13T07:29:01","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=3604"},"modified":"2023-08-01T10:52:56","modified_gmt":"2023-08-01T10:52:56","slug":"derecho-a-deducir-coste-de-venta-de-valores-participativos","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/es\/derecho-a-deducir-coste-de-venta-de-valores-participativos\/","title":{"rendered":"Derecho a deducir: coste de venta de valores participativos"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; background_enable_mask_style=&#8221;on&#8221; background_mask_style=&#8221;wave&#8221; background_mask_color=&#8221;rgba(0,0,0,0.08)&#8221; custom_padding=&#8221;||6px|||&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_circle_counter title=&#8221;Tiempo estimado de lectura (en minutos)&#8221; number=&#8221;1&#8243; percent_sign=&#8221;off&#8221; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;Amiri||||||||&#8221; max_width=&#8221;137px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_divider _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; title_text=&#8221;calculator-1044173_1280-2-1&#8243; src=&#8221;https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2012\/08\/calculator-1044173_1280-2-1.jpg&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Amiri||||||||&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><span>El Consejo de Estado ha establecido las normas aplicables a la deducibilidad del IVA soportado en los gastos relacionados con la enajenaci\u00f3n de valores participativos.<\/span><\/h2>\n<p><span>Cuando una sociedad holding, que ejerce una actividad econ\u00f3mica por la que est\u00e1 sujeta al IVA, prev\u00e9 vender la totalidad o parte de los valores de la holding que posee en una filial y establece, a tal efecto, gastos con objeto de preparar esta transferencia (en este caso, se trataba de servicios de intermediaci\u00f3n y consultor\u00eda), tiene derecho, previa presentaci\u00f3n de los documentos justificativos, a deducir el IVA repercutido en estos gastos (CGI , art. 271, I-1), que se consideran formar parte de sus gastos generales y vincularse a los elementos constitutivos del precio de las transacciones relativas a esta actividad econ\u00f3mica.\u00a0Este es el caso cuando no se produce la operaci\u00f3n de transferencia de valores.<\/span><\/p>\n<p><span><span class=\"VIpgJd-yAWNEb-VIpgJd-fmcmS-sn54Q\">Cuando esta transferencia se ha producido, ya sea esta operaci\u00f3n fuera del \u00e1mbito del IVA o dentro del \u00e1mbito pero exenta, la Administraci\u00f3n est\u00e1 justificada para cuestionar la deducibilidad del impuesto sobre tales gastos cuando establece que esta operaci\u00f3n adquiri\u00f3 car\u00e1cter econ\u00f3mico , ya que se ha distribuido el producto de esta venta, independientemente de los t\u00e9rminos de esta distribuci\u00f3n, o que, a falta de elementos contrarios producidos por la sociedad, estos gastos se han incorporado al precio de venta de los valores.<\/span><\/span><\/p>\n<p><span>El Tribunal Administrativo de Apelaci\u00f3n de Versalles (1), en 2018, aplic\u00f3 la jurisprudencia del Consejo de Estado.<\/span><\/p>\n<ul>\n<li>\n<p><span>CAA de VERSALLES, Sala 1, 07\/03\/2018, 15VE02642:\u00a0<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037193645\/\"><span>https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037193645\/<\/span><\/a><\/p>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/gregorydamy.niceavocats.fr\/notre-equipe\/\"><span>Bufete de abogados DAMY<\/span><\/a><span>\u00a02022<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_divider _builder_version=&#8221;4.19.5&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Consejo de Estado ha establecido las normas aplicables a la deducibilidad del IVA soportado en los gastos relacionados con la enajenaci\u00f3n de valores participativos. Cuando una sociedad holding, que ejerce una actividad econ\u00f3mica por la que est\u00e1 sujeta al IVA, prev\u00e9 vender la totalidad o parte de los valores de la holding que posee [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[326,296,24],"tags":[],"class_list":["post-3604","post","type-post","status-publish","format-standard","hentry","category-derecho-fiscal","category-derecho-mercantil-y-de-sociedades","category-droit-commercial-et-des-societes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Derecho a deducir: coste de venta de valores participativos - Soci\u00e9t\u00e9 d&#039;avocats Damy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/es\/derecho-a-deducir-coste-de-venta-de-valores-participativos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Derecho a deducir: coste de venta de valores participativos - Soci\u00e9t\u00e9 d&#039;avocats Damy\" \/>\n<meta property=\"og:description\" content=\"El Consejo de Estado ha establecido las normas aplicables a la deducibilidad del IVA soportado en los gastos relacionados con la enajenaci\u00f3n de valores participativos. Cuando una sociedad holding, que ejerce una actividad econ\u00f3mica por la que est\u00e1 sujeta al IVA, prev\u00e9 vender la totalidad o parte de los valores de la holding que posee [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gregorydamy.niceavocats.fr\/es\/derecho-a-deducir-coste-de-venta-de-valores-participativos\/\" \/>\n<meta property=\"og:site_name\" content=\"Soci\u00e9t\u00e9 d&#039;avocats Damy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/niceavocats.fr\/\" \/>\n<meta property=\"article:published_time\" content=\"2012-08-13T07:29:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-08-01T10:52:56+00:00\" \/>\n<meta name=\"author\" content=\"Kevin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kevin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/es\/derecho-a-deducir-coste-de-venta-de-valores-participativos\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/es\/derecho-a-deducir-coste-de-venta-de-valores-participativos\/\"},\"author\":{\"name\":\"Kevin\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/es\/#\/schema\/person\/e040acb2856efaa1e114d0e7a92a3870\"},\"headline\":\"Derecho a deducir: coste de venta de valores participativos\",\"datePublished\":\"2012-08-13T07:29:01+00:00\",\"dateModified\":\"2023-08-01T10:52:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/es\/derecho-a-deducir-coste-de-venta-de-valores-participativos\/\"},\"wordCount\":572,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/es\/#organization\"},\"articleSection\":[\"Derecho fiscal\",\"Derecho mercantil y de sociedades\",\"Droit commercial et des soci\u00e9t\u00e9s\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/gregorydamy.niceavocats.fr\/es\/derecho-a-deducir-coste-de-venta-de-valores-participativos\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/gregorydamy.niceavocats.fr\/es\/derecho-a-deducir-coste-de-venta-de-valores-participativos\/\",\"url\":\"https:\/\/gregorydamy.niceavocats.fr\/es\/derecho-a-deducir-coste-de-venta-de-valores-participativos\/\",\"name\":\"Derecho a deducir: coste de venta de valores participativos - 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