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The consultant asks whether IVA declarations and reporting forms are required after ceasing activity in 2015 but intending to sell premises. The DGT responds that as long as the business assets are not liquidated and the property is not sold, the entrepreneur status and IVA obligations remain.
Cuestión planteada Aclaración de la contestación vinculante de 30 de junio de 2022, consulta número V1560-22, en concreto, se cuestiona acerca de la obligación de presentar la declaración-liquidación (modelo 303) del Impuesto sobre el Valor Añadido, la declaración anual de operaciones con terceras personas (modelo 347), así como la declaración censal (modelo 036).
La condición de empresario se mantiene hasta que se produzca el cese efectivo, lo cual no ocurre mientras se liquide el patrimonio empresarial o se enajenen los bienes afectos. Al no realizar exclusivamente operaciones exentas, el sujeto pasivo está obligado a presentar declaraciones-liquidaciones (modelo 303) y la declaración-resumen anual (modelo 390). No procede el alta en el censo ni la presentación del modelo 347 si no se ejerce actividad empresarial actual.
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