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A security and logistics company inquired whether the transfer of all its material and human resources for its logistics activity to its parent company is subject to VAT. The DGT ruled that, as it constitutes an autonomous economic unit, the transaction is not subject to the tax.
Question posed: Whether said transfers would be subject to Value Added Tax and, where applicable, exempt therefrom.
The transfer of a set of elements constituting an autonomous economic unit, capable of carrying out a business activity by its own means, is not subject to VAT pursuant to Article 7.1 of Law 37/1992. In this case, the transfer of contracts, inventory, equipment, and all employees allows for the consideration that an organizational structure is being transferred such that the operation is not subject to the tax.
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