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A company has enquired whether the sale of trademarks, goodwill, web domains, recipes and other elements of its business is exempt from VAT. The DGT has ruled that, as the transaction does not include an organisational structure of production factors, it constitutes a mere transfer of assets subject to tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios efectuados por los socios.
Para que la transmisión de elementos sea una operación no sujeta a IVA, el conjunto debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, la transmisión de marcas, recetas y bienes muebles, sin la estructura organizativa necesaria, se considera una mera cesión de bienes y derechos. Por tanto, la operación está sujeta al IVA y cada elemento debe tributar de forma independiente.
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