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A financial institution inquired whether the transfer of its regulated investment fund distribution business to an Irish entity is exempt from VAT. The DGT ruled that, as the transaction includes assets, liabilities, and personnel, it is not subject to VAT because it constitutes an autonomous economic unit.
Cuestión planteada Si la operación de transmisión del negocio de regulado de fondos de inversión puede considerarse como una operación no sujeta al Impuesto.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. Para que no sea una mera cesión de bienes, la transmisión debe ir acompañada de una estructura organizativa de factores de producción materiales y humanos. En este caso, al incluirse todos los activos, pasivos y personal necesarios para el negocio, se cumple el requisito de unidad económica autónoma.
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