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A passenger transport company has enquired whether the transfer of a vehicle and its VTC licence is exempt from VAT. The DGT has ruled that the transaction is not subject to the tax if the transferred elements allow for the conduct of an autonomous economic activity.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las entregas objeto de consulta y, en particular, si es de aplicación el supuesto de no sujeción establecido en el artículo 7.1º de la Ley 37/1992.
La transmisión de un conjunto de elementos corporales e incorporales no está sujeta al IVA si forman parte del patrimonio empresarial y constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, la transmisión de la licencia VTC junto con el vehículo se considera que cuenta con la estructura organizativa de factores de producción necesaria para la no sujeción.
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