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The holder of a lottery administration office has requested clarification on the tax treatment of the sale of her business. The DGT clarifies that if an autonomous economic unit is transferred, it is not subject to VAT; however, if it is merely the assignment of a commercial contract, VAT does apply.
Cuestión planteada Tratamiento fiscal de dicha operación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
La transmisión de un conjunto de elementos que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. Si la operación se limita a la mera cesión del contrato mercantil con Loterías y Apuestas del Estado, sin transmitir una unidad económica, la operación estará sujeta al impuesto. La falta de transmisión del local no impide la no sujeción si el inmueble no es necesario o si el adquirente puede disponer de uno de forma duradera. En IRPF, la venta de existencias propias se integra en la actividad económica, mientras que la transmisión de inmovilizado genera una ganancia o pérdida patrimonial que se integra en la base del ahorro.
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