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Two siblings who hold a trade name sought guidance on how to tax the transfer of its use to a third party. The DGT has determined that the transaction is subject to VAT at 21% and that the income is attributed to the co-owners as income from professional activities.
Cuestión planteada Tributación de la referida cesión en el IAE, IVA e IRPF.
La cesión de un nombre comercial a cambio de una cantidad de dinero determina la condición de empresario de la comunidad de bienes, estando la prestación sujeta al IVA con el tipo general del 21%. En el IRPF, las rentas de la comunidad de bienes se atribuyen a los comuneros según sus pactos o, en su defecto, por partes iguales. Dichos ingresos, al provenir de la cesión por los autores de un derecho de propiedad industrial, se califican como rendimientos de actividades profesionales.
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