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A mother transfers a 25% interest in a community of property dedicated to a pharmacy to her daughter. The DGT determines that the operation is not subject to VAT because the transferor is not a business owner, but it is subject to ITPAJD.
Question posed: Liability for Value Added Tax on the transfer of said interests.
The transfer of interests is not subject to VAT if the transferor does not have the status of entrepreneur or professional and the interests are not assigned to business assets. As VAT does not apply, the operation is subject to the onerous transfer of assets modality of the ITPAJD. The taxable person is the one who acquires the asset and the tax base is the value of the transferred asset.
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