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A taxi driver enquired whether the transfer of their licence, excluding the vehicle, could qualify for VAT exemption under the transfer of a business undertaking. The DGT ruled that, as a set of elements forming an autonomous economic unit is not being transferred, the transaction is a mere assignment of a right subject to VAT.
Cuestión planteada 1º-Aplicabilidad del supuesto de no sujeción del artículo 7.1º de la Ley 37/1992, por transmisión de la totalidad del patrimonio empresarial.
La transmisión de una licencia de taxi sin otros elementos afectos constituye una prestación de servicios sujeta a IVA. Para aplicar la no sujeción por transmisión de patrimonio empresarial, el conjunto de elementos transmitidos debe ser suficiente para desarrollar una actividad económica autónoma. En este caso, la transferencia de la licencia sin acompañamiento de otros elementos es una mera cesión de un derecho.
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