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An unclaimed estate has requested clarification on whether the transfer of a livestock farm (including tractor, livestock, and single payment rights) and the leasing of the land and premises are subject to VAT. The DGT indicates that the transaction will not be subject to VAT if the transferred elements form an autonomous economic unit capable of carrying out the activity on its own.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dicha transmisión.
La transmisión de elementos que constituyen una unidad económica autónoma capaz de desarrollar una actividad empresarial o profesional por sus propios medios no estará sujeta al IVA según el artículo 7.1º de la Ley 37/1992. El hecho de que las fincas y la nave se cedan en arrendamiento no impide la aplicación de esta no sujeción. Si no se transmite una estructura organizativa de factores de producción que permita considerar la unidad como autónoma, la transmisión estará sujeta al IVA y cada elemento tributará de forma independiente.
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