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The DGT clarifies that entrepreneur status continues until actual patrimony liquidation, but there is no obligation to submit model 347 or model 036 when transferring business premises.
Cuestión planteada Aclaración de la contestación vinculante de 16 de noviembre de 2022, consulta número V2378-22, en concreto sobre la no obligación de presentar los modelos 036, referente al censo de empresarios, profesionales y el modelo 347, declaración anual de operaciones con terceras personas.
La condición de empresario o profesional para el IVA se mantiene hasta que se produzca el cese efectivo, lo cual no ocurre mientras se realice la liquidación del patrimonio empresarial o profesional y la venta de los bienes afectos. Por tanto, el sujeto debe cumplir con las obligaciones formales de autoliquidación del impuesto. Sin embargo, al no ejercer actualmente actividad empresarial o profesional, no existe obligación de presentar el modelo 347.
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