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A company managing vessels, vehicles, and properties for the exclusive use of its sole shareholder has queried whether its activities are subject to VAT. The DGT ruled that, as it does not carry out a business or professional activity that intervenes in the market, the company is not considered a business or professional for tax purposes.
Cuestión planteada Sujeción de la actividad efectuada por la consultante en el Impuesto sobre el Valor Añadido.
Para ser empresario o profesional se requiere la ordenación de factores de producción y la necesaria intervención en el mercado. Una sociedad que solo ostenta la titularidad de bienes para el disfrute personal de sus socios no participa en la producción o distribución de bienes y servicios. Por tanto, no tiene la condición de empresario y el reembolso de gastos por parte del socio no constituye una operación sujeta al IVA. La entidad no podrá deducir la cuota del impuesto que soporte.
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