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A company has requested a ruling regarding the taxation of the sale of a complete pig farm (including facilities, real estate, and licences). The DGT indicates that the income will be included in the Corporate Tax taxable base and that VAT exemption will depend on whether the transferred assets constitute an autonomous economic unit.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre Sociedades, IRPF, IVA e Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
En el Impuesto sobre Sociedades, la renta obtenida se integrará en la base imponible de la entidad. Respecto al IVA, la operación no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Si no se acredita dicha estructura organizativa, la transmisión estará sujeta al IVA, tributando cada elemento de forma independiente. En el ITPAJD, si la transmisión de inmuebles no queda sujeta al IVA, tributará por la modalidad de transmisiones patrimoniales onerosas.
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