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An individual wishes to transfer the bare ownership of their shares in a pharmacy civil society to their daughter. The DGT determines that the transaction is not subject to VAT because the applicant is neither a business owner nor a professional, and analyses the conditions for the reduction in Inheritance and Gift Tax.
Cuestión planteada - Sujeción al Impuesto sobre el Valor Añadido de la transmisión de dichas participaciones.
La transmisión de participaciones en una sociedad civil no está sujeta al IVA si la persona que transmite no tiene la condición de empresario o profesional y las participaciones no están afectas a patrimonio empresarial. En caso de donación, para aplicar la reducción del 95%, el donante debe cumplir los requisitos de exención en el Impuesto sobre el Patrimonio y dejar de ejercer funciones de dirección. Si se realiza una venta, la transmisión de participaciones en una sociedad civil se considera una transmisión parcial de bienes y derechos, tributando por ITPAJD salvo que se realice por un empresario en su actividad.
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