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A taxi cooperative requested clarification on whether the sale of a licence together with its vehicle, and the transfer of these to members upon dissolution, were subject to VAT. The DGT ruled that these operations are not subject to VAT as they constitute a transfer of an economic unit.
Cuestión planteada Posibilidad de aplicar el supuesto de no sujeción previsto en el artículo 7. 1º de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido a las dos operaciones referidas.
La transmisión de una licencia de auto-taxi junto con su vehículo correspondiente no está sujeta a IVA si los elementos constituyen una unidad económica autónoma capaz de desarrollar una actividad profesional. Este criterio de no sujeción se aplica tanto a la venta a terceros como a la entrega de bienes a los socios por disolución de la cooperativa. El adquirente se subroga en la posición del transmitente respecto a la regularización de las deducciones por bienes de inversión.
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