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A taxpayer has enquired whether they must regularise VAT previously deducted on investment goods when carrying out a transfer. The DGT has ruled that if the transfer constitutes an autonomous economic unit not subject to VAT, no regularisation is required.
Question posed: In the event that the non-subjectivity to Value Added Tax applies, whether any adjustment must be applied to the amounts incurred and deducted for capital goods.
When the transfer of assets constitutes an autonomous economic unit capable of carrying out an activity by its own means, the operation is not subject to VAT pursuant to Article 7.1 of Law 37/1992. In these cases of non-subjectivity, the adjustment for the supply of capital goods provided for in Article 110.4 of the same Law is not applicable. The acquirer is subrogated into the position of the transferor regarding the rules on deduction and adjustment.
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