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A company in liquidation has enquired whether the sale of a premises used for its business activity is subject to VAT after having registered its deregistration in the census. The DGT ruled that the status of entrepreneur is maintained until the actual cessation of activity and that the transaction may either be exempt or allow for the waiver of the exemption.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la transmisión, así como exención en virtud del artículo 20.Uno.22º y posibilidad de renuncia a la exención.
La condición de empresario no se pierde por el mero cese de actividad o la presentación de la baja censal si no hay un cese efectivo. La transmisión de un inmueble del patrimonio empresarial está sujeta a IVA. La operación puede estar exenta por ser una entrega posterior a la construcción, pero el sujeto pasivo puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción.
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