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The owner of a tobacconist's shop inquired whether the sale of her business (including licence, stock, and assets used for the business) is subject to VAT. The DGT ruled that the transfer is not subject to tax if the transferred elements form an autonomous economic unit capable of carrying out the activity on its own.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de la venta de dichos bienes y derechos.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma no está sujeta al IVA según el artículo 7.1 de la Ley 37/1992. Para que se considere unidad económica, la transmisión debe ir acompañada de una estructura organizativa de factores de producción que permita desarrollar la actividad de forma independiente. En el caso de un negocio de expendeduría de tabaco donde se transmite la totalidad, se considera que se cumple este requisito de no sujeción.
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