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A natural person inquires whether the sale of furniture and stock from a business intended to start a food activity is subject to VAT. The DGT responds that, as it constitutes a mere transfer of assets and not the transfer of an autonomous economic unit, the transaction is subject to the tax.
Question posed: Liability and, where applicable, exemption from Value Added Tax regarding the sale of the aforementioned furniture and stock.
The transfer of assets that do not constitute an autonomous economic unit capable of carrying out an activity on its own is not exempt. In this case, the delivery of furniture and stock is considered a mere transfer of assets. Therefore, the transaction is subject to VAT, regardless of whether the transferor is under the equivalence surcharge regime.
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