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A query was raised regarding whether the sale of a taxi licence, excluding vehicles, could be exempt from VAT under the transfer of a business asset. The DGT ruled that the transaction is subject to tax because the licence alone does not constitute an autonomous economic unit.
Cuestión planteada Aplicabilidad del supuesto de no sujeción del artículo 7.1º de la Ley 37/1992, por transmisión de la totalidad del patrimonio empresarial.
La transferencia de una licencia de taxi constituye una prestación de servicios sujeta a IVA al realizarse por un profesional en su actividad. No se aplica la no sujeción por transmisión de patrimonio empresarial porque la licencia no constituye, por sí misma, una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. La mera cesión de un derecho no permite aplicar el supuesto de no sujeción del artículo 7.1º de la Ley 37/1992.
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