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A query was raised regarding whether a company that owns transport assets for the exclusive use of a partner and their family carries out activities subject to VAT. The DGT ruled that, as the company does not intervene in the market or carry out business activities, it does not hold the status of a business or professional.
Cuestión planteada Tratamiento de la operación en el Impuesto sobre el Valor Añadido.
Para que una operación esté sujeta al IVA, quien la realice debe tener la condición de empresario o profesional. Una sociedad mercantil que solo ostenta la titularidad de bienes personales para uso exclusivo de sus socios no realiza actividad empresarial al no intervenir en el mercado ni participar en la producción o distribución de bienes y servicios. Por tanto, los reembolsos de gastos por parte del socio no constituyen operaciones sujetas al impuesto y la sociedad no puede deducir cuota alguna.
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