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The applicant inquired whether leasing their business could be considered a transfer of an economic unit exempt from VAT. The DGT ruled that leasing constitutes a taxable supply of services rather than a transfer of assets.
Cuestión planteada Aplicabilidad del supuesto de no sujeción del artículo 7.1º de la Ley del Impuesto sobre el Valor Añadido. En caso contrario, devengo del Impuesto correspondiente a la operación parcialmente por cada anualidad pactada, o en su totalidad a la firma del contrato.
El arrendamiento de un negocio es una prestación de servicios sujeta a IVA y no puede aplicarse el supuesto de no sujeción por transmisión de una unidad económica autónoma. El devengo del impuesto en los arrendamientos se produce en el momento en que resulte exigible la parte del precio de cada percepción. En el caso de pagos pactados por anualidades, el devengo se produce cuando dichas anualidades resulten exigibles.
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