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A company has enquired whether the spin-off of a satellite operation business unit is subject to VAT and if previous tax credits can be deducted. The DGT ruled that the transaction is not subject to VAT if an autonomous economic unit is transferred, and that the acquirer subrogates into any unexercised rights to compensation or refunds.
Cuestión planteada 1. Sujeción de la operación al Impuesto sobre el Valor Añadido. 2. Criterios para la deducibilidad de las cuotas del Impuesto antes de la escisión.
La transmisión de una unidad económica autónoma no está sujeta a IVA según el artículo 7.1 de la Ley 37/1992, incluso si el inmueble necesario no se transmite pero se cede mediante arrendamiento duradero. El adquirente se subroga en la posición del transmitente respecto al derecho a la compensación o devolución de saldos no ejercitados, siempre que estos derechos estén afectos a la rama de actividad objeto de escisión. No obstante, la operación no puede modificar la relación jurídica tributaria respecto a gastos o créditos donde ya se haya ejercido el derecho a la deducción.
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