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A trader under the equivalent surcharge regime enquires about contributing their affiliated assets to a company. The DGT examines whether the transfer constitutes an autonomous economic unit, exempt from VAT, and its impact on inventory deductions and Form 347.
Cuestión planteada 1º Deducción del Impuesto sobre el Valor Añadido del Impuesto soportado por la sociedad mercantil con ocasión de la aportación de las existencias y si dicha entrega deberá documentarse en factura para su deducción.
La transmisión de un conjunto de bienes no está sujeta a IVA si constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Si se cumple este supuesto, la sociedad adquirente podrá deducir la cuota de IVA aplicando los tipos vigentes al valor de mercado de las existencias según el inventario. En cualquier caso, el transmitente debe expedir factura al entregar los elementos a otro empresario. Respecto al modelo 347, el consultante deberá incluir la operación si supera los 3.005,06 € al estar obligado a emitir factura.
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