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A company asks whether acquiring an autonomous entrepreneur's business assets (material and intangible assets and knowledge) is subject to VAT. The DGT responds that the transaction is not subject to VAT as it establishes an autonomous economic unit.
Cuestión planteada 1.) Si la operación descrita está o no sujeta al Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales que constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. En este caso, la transmisión de elementos intangibles y la estructura organizativa permiten considerar que no es una mera cesión de bienes. La ausencia del local no impide la no sujeción si la actividad no requiere instalaciones especiales o si el adquirente dispone de un inmueble apropiado.
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