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The taxpayer inquires about the VAT treatment regarding the transfer of a rural house to her son and the Income Tax (IRPF) treatment of a pending capital grant. The DGT rules that the transfer is subject to VAT as it does not constitute an autonomous economic unit, and that the grant must be recognised as income in the tax year of the transfer.
Cuestión planteada 1.) Tributación de la operación de transmisión en el Impuesto sobre el Valor Añadido.
La transmisión de un inmueble no constituye una unidad económica autónoma si no se acompaña de una estructura organizativa de factores de producción, por lo que está sujeta a IVA. Respecto al IRPF, la subvención de capital pendiente de aplicar a resultados debe imputarse como ingreso de la actividad económica en el ejercicio en que se produzca la transmisión del negocio. Esto se debe a que la imputación debe seguir el criterio de devengo y la finalidad de la subvención, vinculada a la amortización del inmovilizado.
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