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The applicant seeks clarification on the tax implications of selling a photography business. The DGT indicates that VAT exemption depends on whether the transferred assets form an autonomous economic unit, while IRPF valuation depends on the nature of the assets.
Question raised 1.- Possible non-subjectivity to Value Added Tax of said transfer.
For the transfer to be not subject to VAT, the elements must constitute an autonomous economic unit capable of carrying out an activity by its own means at the premises of the transferor. For Personal Income Tax purposes, the sale of inventory generates income from economic activity, whereas the transfer of fixed assets generates capital gains or losses. The reinvestment of the amount obtained from the sale of fixed assets does not exempt from taxation on the capital gain.
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