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A company requested clarification on whether it must issue invoices for the transfer of goods between its wholesale and retail activities. The DGT ruled that, provided there are no separate business sectors, these transfers do not constitute transactions subject to VAT.
Cuestión planteada Obligación de facturar las transferencias de bienes en entre las dos actividades del consultante que únicamente dispone de un Número de Identificación Fiscal.
La transferencia de bienes entre actividades no constituye una operación sujeta al IVA si el sujeto pasivo no mantiene sectores diferenciados. Se consideran sectores diferenciados aquellos con actividades económicas distintas (según la CNAE) o con regímenes de deducción que difieran en más de 50 puntos porcentuales. Si no hay sectores diferenciados, las transferencias internas no forman parte del ámbito de aplicación del impuesto y no requieren factura.
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