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A query was raised regarding whether the sale of an undivided half-share of a pharmacy (including furniture, stock, goodwill, and premises) is subject to VAT, given that the seller is under the equivalence surcharge regime. The DGT ruled that the transaction is not subject to VAT if the transferred elements constitute an autonomous economic unit.
Cuestión planteada Sujeción de la operación. Obligación de liquidar e ingresar el Impuesto de la operación.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA según el art. 7.1 de la Ley 37/1992. Si la transmisión es solo una mera cesión de bienes sin estructura organizativa, estará sujeta al impuesto. En caso de estar sujeta, el transmitente en recargo de equivalencia debe repercutir el IVA, pero no está obligado a liquidarlo ni pagarlo a Hacienda, salvo en entregas de bienes inmuebles sujetas y no exentas.
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