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A partner asks whether the sale of a van by a company in liquidation is subject to or exempt from VAT. The DGT responds that the company maintains its status as a taxable person until it has liquidated its assets and effectively ceased its activity; therefore, the sale shall be subject to the tax.
Question raised: Whether the sale of the van will be subject to and, where applicable, exempt from Value Added Tax.
The company maintains its status as a taxable person or professional as long as it has not completely liquidated its assets and has not effectively ceased its activity. The transfer of a vehicle is subject to VAT if it forms part of the business assets, even if the deregistration from the census has been filed. If the vehicle was partially used for business purposes (for example, at 50%), the taxable base shall only be the percentage corresponding to the portion used for business assets. The sale of a single vehicle does not constitute an autonomous economic unit; therefore, the non-applicability of tax due to the transfer of a business does not apply.
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