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A taxpayer married under the community of property regime, who operates a hospitality business, inquired whether transferring ownership of said activity to their spouse would trigger VAT liability. The DGT ruled that this change does not constitute a cessation of activity or a transfer of assets, and therefore no taxable transaction occurs.
Cuestión planteada 1.- Sujeción al Impuesto sobre el Valor Añadido por cambio de titularidad de la actividad desarrollada.
En la sociedad de gananciales, los cónyuges ostentan conjuntamente la titularidad de la totalidad del patrimonio y del desarrollo de la actividad. Por tanto, el mero cambio de titularidad de la actividad de la sociedad de gananciales a favor del otro cónyuge no supone el cese de la actividad económica, ni transmisión de bienes o derechos, ni operación sujeta al IVA. Al no haber transmisión del inmueble afecto, tampoco procede la regularización de las cuotas soportadas por su adquisición.
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