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An individual inquired whether the sale of a used movable asset to a Public Administration requires an invoice and if it is subject to VAT or Transfer Tax (ITPAJD). The Directorate-General for Taxes (DGT) ruled that, as the individual is neither a business owner nor a professional, the transaction is not subject to VAT and there is no obligation to issue an invoice.
Cuestión planteada Se cuestiona si, por ser una Administración pública la destinataria del bien objeto de la venta, sea necesaria la expedición de factura y si estará sujeta dicha venta al Impuesto sobre el Valor Añadido o al Impuesto sobre Transmisiones Patrimoniales Onerosas.
La entrega de un bien mueble por parte de una persona que no tiene la condición de empresario o profesional no está sujeta al Impuesto sobre el Valor Añadido. Al no ser sujeto pasivo del IVA, no existe la obligación de expedir y entregar factura. Si la operación no está sujeta al IVA, la transmisión queda sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, siendo el adquirente el sujeto pasivo.
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