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A taxpayer planning to move from Asturias to Vizcaya and sell their pharmacy seeks clarification on which tax authority manages their IRPF and the VAT treatment of the sale. The DGT clarifies that IRPF jurisdiction depends on habitual residence based on successive criteria, and that the sale of the business may not be subject to VAT if it constitutes an autonomous economic unit.
Cuestión planteada 1.) Ante qué Administración (estatal o foral) debe presentar su declaración del Impuesto sobre la Renta de las Personas Físicas (IRPF) por el periodo impositivo 2018.
La competencia del IRPF se atribuye a la Diputación Foral si el contribuyente tiene su residencia habitual en el País Vasco, determinada por el criterio de permanencia, el centro de intereses o la última residencia declarada. Para el IVA, la transmisión de elementos que forman una unidad económica autónoma no está sujeta al impuesto, aunque el local no se transmita sino que se ceda o arriende. En el IRPF estatal, las existencias tributan como rendimiento de actividad económica y el inmovilizado como ganancia o pérdida patrimonial.
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