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A query was raised regarding whether the transfer of assets of a service station, excluding the premises to be leased to the acquirer, is subject to VAT. The DGT ruled that the transaction is not subject to the tax and that an invoice must be issued.
Cuestión planteada Sujeción al Impuesto de dicha transmisión y, en su caso, obligación de emitir factura.
La transmisión de un conjunto de elementos que constituyen una unidad económica autónoma está no sujeta a IVA según el artículo 7.1 de la Ley 37/1992. El hecho de que el inmueble no se transmita, sino que se ceda mediante arrendamiento para permitir la continuidad de la actividad, no impide la aplicación de la no sujeción. Asimismo, existe la obligación de expedir factura por la entrega de los elementos transmitidos, aun siendo una operación no sujeta.
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