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A taxi driver inquired whether the sale of his licence, vehicle, and taximeter is exempt from VAT under the transfer of an economic unit rule. The DGT ruled that the transaction is subject to tax because it does not involve the transfer of an organised structure of production factors.
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.
Para que la transmisión de elementos sea una operación no sujeta al IVA, el conjunto debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, la transmisión de la licencia y algunos elementos afectos se considera una mera cesión de bienes y derechos. Al no acompañarse de una estructura organizativa de factores de producción materiales y humanos, la operación está sujeta al IVA y cada elemento debe tributar de forma independiente.
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