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V2048-23 13 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · unidad económica autónoma

The transfer of a tractor unit and a trailer is subject to VAT and the gains from the sale are taxed under Personal Income Tax

The taxpayer inquires about the taxation under VAT and Personal Income Tax following the cessation of their transport activity. The DGT determines that the sale of the vehicles is subject to VAT as they do not constitute an autonomous economic unit and that the gains from said sale are taxed under Personal Income Tax, since the exemption only covers the abandonment aid.

The question raised

Question posed: Taxation under VAT and Personal Income Tax of the described operations.

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