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The taxpayer inquired whether the Tax Agency could request a VAT refund upon transferring their taxi business to their spouse. The DGT ruled that if the licence and the vehicle constitute an autonomous economic unit, the transfer is not subject to VAT, and no adjustment of investment goods is required.
Cuestión planteada 1ª Si al realizar el cambio de titularidad a favor de la esposa del consultante, puede la Agencia Tributaria solicitar el reintegro de las cantidades devueltas por el IVA.
La transmisión conjunta de elementos que forman una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA según el artículo 7.1º de la Ley 37/1992. En este caso, el transmitente no debe realizar regularización por entrega de bienes de inversión y el adquirente se subroga en la posición del transmitente. Respecto al IRPF, al ser bienes gananciales, no hay alteración patrimonial ni ganancia o pérdida si los bienes permanecen en el patrimonio de ambos cónyuges.
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