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V1755-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · cese de actividad

Sale of stock following cessation of activity remains subject to VAT if effective cessation and liquidation of assets have not occurred

A retiree enquired whether the sale of his timber stock following the cessation of his business activity was subject to VAT. The DGT ruled that business status is maintained until effective cessation and deregistration from the census take place; therefore, the sale of stock remains subject to the tax.

The question raised

Cuestión planteada 1ª Sujeción al IVA de la venta del stock de madera.

The DGT's ruling

La pérdida de la condición de empresario o profesional para el IVA no ocurre hasta que se cese efectivamente en la actividad y se formule la baja en el censo. Aunque se presente el modelo 036 de baja, si no hay cese efectivo, la obligación tributaria persiste. Si la transmisión de existencias forma parte del patrimonio empresarial, estará sujeta al IVA.

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