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A company in insolvency proceedings has requested clarification on whether the transfer of a tractor to its financier, ordered by a court following payment defaults, is subject to VAT. The DGT has ruled that such a transfer constitutes a taxable transaction.
Cuestión planteada Sujeción al Impuesto de la entrega del tractor al financiador.
La transmisión de un bien por resolución judicial en un procedimiento concursal es una entrega de bienes sujeta al IVA cuando la realiza un empresario o profesional. En este caso, la entrega del tractor al financiador queda gravada al tipo impositivo general del 21 por ciento. Esto se debe a que la resolución judicial constituye una de las formas de entrega de bienes previstas en la ley.
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