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A company in liquidation enquired whether the transfer of its industrial property and collection rights was exempt from VAT as they were its sole assets. The DGT has ruled that, as the company lacks an organisational structure of production factors, the transaction constitutes a mere transfer of rights subject to tax.
Cuestión planteada Aplicabilidad del supuesto de no sujeción al Impuesto sobre el Valor Añadido recogido en el artículo 7.1º de la Ley 37/1992.
Para que la transmisión de elementos sea una operación no sujeta al IVA, el conjunto transmitido debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. La mera cesión de bienes o derechos no está exenta si no se acompaña de una estructura organizativa de factores de producción materiales y humanos. En este caso, la transmisión de derechos sin dicha estructura se considera una mera cesión de derechos sujeta al IVA.
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