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V0149-21 1 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · unidad económica autónoma

Transfer of an autonomous economic unit is not subject to VAT even if the property is leased

A company sought clarification on whether the sale of its gyms as a productive unit (including assets, contracts, and employees, but without transferring the premises, which would be leased to the buyer) was subject to VAT. The DGT ruled that the transaction is not subject to tax as it constitutes an autonomous economic unit.

The question raised

Subjectivity of the described operation to Value Added Tax.

The DGT's ruling

The transfer of a set of elements constituting an autonomous economic unit capable of carrying out an activity by its own means is not subject to VAT. The fact that the real estate where the activity is carried out is not transferred, but rather leased through a lease agreement that allows for the long-term continuity of the activity, does not prejudice the application of this non-subjectivity. The transferred elements must be accompanied by the necessary organizational structure of production factors.

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