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The taxpayer asks whether the transfer of credit rights and works received through exchange is subject to VAT and if it constitutes an economic activity for Income Tax purposes. The DGT rules that VAT liability and the existence of an economic activity depend on proving the intent to carry out an activity through objective elements.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido y consideración de la actividad desarrollada como actividad económica a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para el IVA, se es empresario cuando se ordenan medios de producción con la intención de intervenir en la producción o distribución de bienes, debiendo acreditarse dicha intención con elementos objetivos. La mera inscripción en el censo no es suficiente para calificar la condición de empresario. En el IRPF, la promoción inmobiliaria para venta es actividad económica si existe ordenación por cuenta propia de medios productivos. El tiempo transcurrido entre la construcción y la venta no implica necesariamente el cese de la actividad económica.
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