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A taxpayer has requested a ruling regarding the inclusion of capital gains from the sale of a photovoltaic plant and the applicable VAT treatment. The DGT has determined that the gain is included in the savings tax base and has analysed the potential exemption from VAT due to the transfer of a business unit.
Question raised 1.) Whether the capital gain obtained must be included in the general tax base or the savings tax base for Personal Income Tax purposes.
The capital gain or loss arising from the transfer of assets used in an economic activity is determined by the difference between the actual disposal amount and the book value of the asset. These gains or losses shall be included in the savings tax base. Regarding VAT, the transaction shall not be subject to tax if the transferred assets constitute an autonomous economic unit capable of carrying out an activity on its own resources.
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