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A company in liquidation sought clarification on the taxation of the sale of stamps owned by its clients (creditors). The DGT ruled that if the clients are not business entities, the sale is not subject to VAT but is liable for Transfer Tax (ITPAJD).
Cuestión planteada Tributación indirecta de la liquidación y venta de la filatelia en deposito en la consultante.
Si los acreedores que transmiten los sellos no son empresarios o profesionales, la entrega no está sujeta al IVA, aunque sí al Impuesto sobre Transmisiones Patrimoniales. Si el transmitente es un empresario que actúa en su actividad, la entrega estará sujeta al IVA. En caso de que la propia sociedad consultante transmita los sellos como parte de su actividad empresarial, se aplicará el IVA y no el ITPAJD.
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