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An entity planning to transfer real estate held under an administrative concession to another entity with the same corporate purpose has consulted the DGT. The DGT rules that the transfer of a concession constitutes a supply of goods subject to VAT if the rights of an owner are attributed to the acquirer, unless the transfer constitutes an autonomous economic unit.
Question raised 1.- Liability for Value Added Tax regarding the aforementioned transfer.
The transfer of an administrative concession constitutes a supply of goods subject to VAT provided that the powers inherent to the owner are attributed to the new acquirer. The non-applicability of VAT due to the transfer of a business undertaking shall not apply if the operation is a mere transfer of assets without an organizational structure of production factors. In the case of real estate, the supply could be exempt or allow for the waiver of exemption to apply the reverse charge mechanism.
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