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An auto-taxi licence holder requested clarification on whether the transfer of their licence and vehicle due to early retirement is subject to VAT. The DGT has determined that the transfer of the licence is not subject to the tax, as it constitutes an autonomous economic unit.
Cuestión planteada Le sea aclarada la tributación de la referida operación en el ámbito del Impuesto sobre el Valor Añadido, puesto que no le queda muy claro, atendiendo a otras resoluciones vinculantes, si el hecho de adelantar la jubilación afectaría o no al supuesto de no sujeción del artículo 7 de la Ley 37/1992.
La transmisión de una licencia de auto-taxi no está sujeta al IVA según el artículo 7.1 de la Ley 37/1992. Se considera una unidad económica autónoma en sede del transmitente, aun cuando la licencia no vaya acompañada de otros medios de producción materiales o humanos. Por tanto, la transmisión de la licencia junto al vehículo, o solo la licencia, se encuentra en el supuesto de no sujeción.
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