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A married couple managing a pharmacy through a community of property sought clarification on whether transferring half of the business to one spouse is subject to VAT and how goodwill is treated for Income Tax purposes. The DGT ruled that the transaction is subject to VAT as it does not constitute an autonomous economic unit and explained the rules for the amortisation of goodwill.
Cuestión planteada 1.) Sujeción de la operación al Impuesto sobre el Valor Añadido.
La transmisión de la participación de un comunero está sujeta al IVA si la operación, como consecuencia de la disolución de la comunidad, no constituye una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, se considera una mera cesión de bienes sujeta al impuesto. Respecto al IRPF, la amortización del fondo de comercio será un gasto deducible con el límite anual de la veinteava parte de su importe.
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