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A taxi driver enquired whether a temporary suspension in the IAE, the Self-Employed Regime, and with Traffic authorities constituted a supply of goods subject to VAT due to a change in use. The DGT ruled that the temporary suspension of activity does not imply the cessation of entrepreneur status nor the transfer of assets to personal assets.
Question posed: Whether taxation for Value Added Tax should occur due to the de-assignment of the vehicle on the grounds of a temporary professional cessation.
Deregistration from the IAE, from the Special Regime for Self-Employed Workers, and from Traffic does not automatically entail the loss of the status of entrepreneur or professional for VAT purposes as long as the effective cessation of activity and deregistration from the census of entrepreneurs or professionals does not occur. The filing of the deregistration census declaration is an effect of the cessation and not the cause thereof; therefore, it does not, in itself, determine the transfer of assets from professional to personal property.
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