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A company acquires stock, goodwill, and equipment from a parapharmacy business operated by a professional under the equivalence surcharge regime. The DGT has ruled that, as no human resources or real estate are transferred, an autonomous economic unit is not formed, and therefore the transaction is subject to VAT.
Cuestión planteada Tributación de la operación al Impuesto sobre el Valor Añadido y en, su caso, deducción del Impuesto soportado en su adquisición por parte de la consultante.
La transmisión de elementos que no incluyen una estructura organizativa de factores de producción (medios humanos o inmuebles) se considera una mera cesión de bienes y no una unidad económica autónoma. Por tanto, la operación está sujeta al IVA. El transmitente, aunque esté en régimen de recargo de equivalencia, debe repercutir el impuesto y expedir factura, aunque no esté obligado a liquidar o pagar dichas cuotas a la Hacienda Pública.
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