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The applicant asks whether the contribution of real estate assets and their management resources to a company is subject to VAT. The DGT rules that the transaction is not subject to VAT if the transferred elements constitute an autonomous economic unit capable of carrying out the activity on its own.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido.
Para que la transmisión no esté sujeta al impuesto, los elementos deben constituir una unidad económica autónoma en sede del transmitente, capaz de desarrollar una actividad empresarial o profesional por sus propios medios. En este caso, la transmisión de los negocios de activos inmobiliarios (venta y arrendamiento) junto con los medios de gestión supone una operación no sujeta. Si la transmisión se realiza en fases, debe estar enmarcada en el mismo contrato para mantener la no sujeción. El adquirente se subroga en la posición del transmitente respecto a la aplicación de las normas de deducción.
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