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A company has requested clarification on whether the acquisition of a service station (including real estate, staff, stock, and facilities) is subject to VAT or ITP. The DGT has ruled that the transaction is not subject to VAT as it constitutes a transfer of an economic unit, although the real estate included is subject to ITP.
Cuestión planteada Primero. Si dicha operación está sujeta al Impuesto sobre el valor Añadido o bien al Impuesto sobre Transmisiones Patrimoniales al tipo del 8% y, si tanto en uno como en el otro caso, estaría sujeto el total de la operación o bien una parte a un impuesto y otra parte a otro.
La transmisión de un conjunto de elementos que constituyen una unidad económica autónoma no está sujeta al IVA. No obstante, los bienes inmuebles incluidos en dicha transmisión estarán sujetos a la modalidad de transmisiones patrimoniales onerosas del ITP. Los bienes muebles, en cambio, no estarán sujetos ni al IVA ni a la modalidad de transmisiones patrimoniales onerosas del ITP.
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