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A cooperative inquired whether it needed to re-register for tax purposes to transfer its assets after deregistering from the business census. The DGT ruled that entrepreneur status is not lost through mere census formalities if there is no effective cessation of activity, meaning such transfers remain subject to VAT.
Cuestión planteada Obligación de darse de alta nuevamente en el censo de empresarios, profesionales y retenedores así como la sujeción al Impuesto sobre el Valor Añadido de las transmisiones descritas.
La pérdida de la condición de empresario para el IVA no ocurre por la presentación del modelo de baja si no se ha producido el cese efectivo de la actividad, como ocurre cuando aún no se ha liquidado el patrimonio empresarial. Por tanto, la entidad mantiene su condición de sujeto pasivo y debe cumplir sus obligaciones fiscales sin necesidad de un nuevo alta. Las transmisiones de bienes, como el local mencionado, estarán sujetas al IVA, pudiendo aplicarse la exención de segundas entregas de edificaciones o la renuncia a la misma.
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