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A query was raised regarding whether the purchase of a client portfolio and low-value furniture from a professional is subject to VAT or Transfer Tax (ITP). The DGT ruled that, as it does not constitute an autonomous economic unit, the transaction is subject to VAT at the standard rate.
Cuestión planteada Tributación de la adquisición de la cartera de clientes.
La transmisión de una cartera de clientes no constituye una unidad económica autónoma capaz de desarrollar una actividad por sí misma, por lo que se considera una mera cesión de derechos. Al ser una operación realizada por un profesional en el desarrollo de su actividad, está sujeta al IVA al tipo general del 21%. Respecto al IRPF, los pagos por la adquisición no son gastos deducibles, sino que se imputarán mediante la amortización del inmovilizado intangible.
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