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A consulting firm enquired whether the non-monetary contribution of its technological platform to a new company was exempt from VAT. The DGT has ruled that, as the operation is not accompanied by a structure of material and human factors, it is subject to the tax.
Cuestión planteada Si la aportación no dineraria de dicha plataforma es una operación sujeta al Impuesto sobre el Valor Añadido.
Para que la transmisión de elementos no esté sujeta al IVA, estos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en sede del transmitente. En este caso, la plataforma tecnológica constituye una mera cesión de derechos al no contar con una estructura organizativa de factores de producción que permita su funcionamiento autónomo. Por tanto, la operación está sujeta al tipo general del 21 por ciento.
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