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A tobacconist owner has enquired about the tax treatment of the gratuitous transfer of their business to their daughter. The DGT indicates that the transfer may not be subject to VAT if it constitutes an autonomous economic unit, and details how stock and fixed assets are taxed under Personal Income Tax (IRPF).
Question raised: Tax treatment of said operation for VAT and Personal Income Tax (IRPF) purposes.
The transfer of a set of elements constituting an autonomous economic unit capable of carrying out an activity by its own means is not subject to VAT. For Personal Income Tax (IRPF), the donation of inventory constitutes full business income valued at market price. For fixed assets, the capital gain or loss is determined by the difference between the acquisition value (book value) and the transfer value (inheritance and gift tax value). Capital losses shall not be recognized for lucrative transfers, except in the case of business transfers under certain conditions of the Inheritance and Gift Tax Law.
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