I have searched the forums and beyond but am having difficulty finding information about the subject of structure transfers leading up to war, and a solid answer to the following question:
If Corporation A with an anchored Citadel (Astra/Raitaru/Athanor etc) in Highsec is war decced, can Corp A transfer the structure(s) to Corp B in the 24 hours leading up to the start of the war, thus preventing the Citadel(s) from being a target in the war and presumably invalidating the war due to Corp A no longer owning a structure?
No, because if this could be done, everyone would do it to shed wars instantly. Since the forums aren’t full of complaints of groups doing this to avoid wars, it can be concluded that this likely can’t be done even without knowing the concrete answer.
You are at war when war is declared, even if shooting can’t start for 24 hours.
What you can do (as far as I know) is join an alliance, transfer the structure to another corporation within the alliance, and then leave the alliance, thereby shedding your war onto the alliance.