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A tobacco licence holder inquired whether the judicial auction of said licence following the cessation of activity is subject to VAT. The DGT ruled that the transaction is subject to the tax, as it constitutes a mere transfer of a right rather than an independent economic unit.
Cuestión planteada Sujeción de la operación descrita al Impuesto sobre el Valor Añadido, así como obligación de liquidar e ingresar la cuota del Impuesto.
La transmisión de la licencia está sujeta al IVA con el tipo general del 21% porque no se transmite un conjunto de elementos que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. El hecho de haber presentado la baja en el censo no elimina la condición de empresario si no se ha producido el cese efectivo de la actividad y la liquidación del patrimonio. Si el transmitente estuviera en el régimen de recargo de equivalencia, no estaría obligado a liquidar ni pagar a Hacienda las cuotas repercutidas por la transmisión de bienes o derechos usados exclusivamente en su actividad.
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