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A query was raised regarding whether the sale of a crane vessel by a business subject to the special regime for agriculture, livestock, and fishing is subject to VAT. The DGT ruled that although the delivery constitutes a business activity, the seller is not required to charge or settle the tax due to their adherence to said special regime.
Cuestión planteada Repercusión o no del Impuesto sobre el Valor Añadido y, en su caso, deducción de la cuota soportada en la adquisición.
La entrega de un bien afecto a la actividad empresarial está sujeta al IVA según el artículo 4 de la Ley 37/1992. Sin embargo, los sujetos pasivos acogidos al régimen especial de agricultura, ganadería y pesca no están sometidos a las obligaciones de liquidación, repercusión o pago del impuesto en sus actividades. Por tanto, el empresario no podrá repercutir el IVA a la consultante por la entrega del barco grúa.
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