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A query is made as to whether the gratuitous transfer of a commercial premises from a mother to her son is subject to VAT. The DGT responds that, if the mother maintains her status as a business owner due to her previous rental activity, the transfer constitutes self-consumption of services subject to the tax.
Question posed: Taxation of the described operation for the purposes of Value Added Tax.
If the transferor is a business owner or professional, the operations they perform, whether gratuitous or onerous, are subject to VAT. The gratuitous transfer of an asset used for business activity is considered self-consumption of services pursuant to Article 12 of Law 37/1992. Business owner status is not lost upon the cessation of activity until the effective deregistration in the census and the actual cessation of the activity occur. The taxable base shall be the market value if a relationship exists and the requirements of Article 79 are met, or the cost of providing the service in other cases of self-consumption.
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