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A trader subject to the equivalence surcharge has requested a ruling on whether the transfer of her business is subject to VAT. The DGT has determined that if the transfer includes an organisational structure that allows the activity to be carried out using its own means, the transaction is not subject to the tax.
Cuestión planteada 1.) A efectos del Impuesto sobre el Valor Añadido se plantea si dicha operación estaría no sujeta al Impuesto conforme a lo previsto en el artículo 7, número 1º de la Ley 37/1992 o, en caso de no aplicarse dicho supuesto de no sujeción, si tiene que repercutir el citado tributo.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma no está sujeta al IVA. En este caso, la transmisión de existencias, mobiliario, posicionamiento en redes sociales y cartera de proveedores parece constituir un negocio en funcionamiento. Si no se cumplieran los requisitos de unidad económica, la operación estaría sujeta al IVA, aunque el transmitente no estaría obligado a liquidar ni pagar las cuotas repercutidas por estar en el régimen de recargo de equivalencia.
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