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A simplified regime business inquired whether the assignment of a financial lease contract for an industrial vehicle was subject to VAT. The DGT confirms that the assignment of the lessee position constitutes a service supply subject to VAT.
Cuestión planteada - Sujeción o no al Impuesto sobre el Valor Añadido de dicha subrogación y, en su caso, base imponible de la misma.
La subrogación de la posición de arrendatario en un contrato de arrendamiento financiero constituye una prestación de servicios sujeta al IVA. Al tratarse de una transmisión de activo fijo, la cuota del régimen simplificado debe incrementarse con la cuota devengada por esta operación. Asimismo, el empresario está obligado a expedir factura por dicha prestación de servicios.
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