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A City Council has enquired whether the handover of an old sweeping machine as part of a payment for a new one is subject to VAT and what the invoicing obligations are. The DGT responds that the transaction is only subject to VAT if the City Council acts as a business or professional entity and the machine is part of its business assets.
Cuestión planteada 1. Sujeción de la operación al Impuesto sobre el Valor Añadido. 2. Obligaciones de facturación.
La entrega de la máquina usada será una operación sujeta a IVA únicamente si el Ayuntamiento actúa como empresario o profesional y la máquina se encuentra afecta a su patrimonio empresarial o profesional. En ese caso, deberá expedir factura. La base imponible será la suma del importe en metálico acordado más el valor acordado por la parte en especie. La empresa que vende la máquina nueva siempre deberá repercutir el IVA al Ayuntamiento.
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