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An individual inquired whether the acquisition of a hairdressing business is exempt from VAT as a transfer of a business undertaking. The DGT ruled that, since no products, tools, or staff are transferred, it constitutes a mere transfer of assets subject to tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la adquisición de negocio efectuada por la consultante y, en su caso, deducibilidad de las cuotas del Impuesto sobre el Valor Añadido.
Para que una transmisión sea no sujeta según el artículo 7.1º de la Ley 37/1992, los elementos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en sede del transmitente. La mera transmisión de mobiliario y derechos arrendaticios, sin una estructura de factores de producción materiales y humanos, se considera mera cesión de bienes y está sujeta al IVA al tipo general del 21%. El derecho a la deducción de las cuotas soportadas dependerá de que los bienes se utilicen en operaciones sujetas y no exentas.
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