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The taxpayer asks whether the transfer of premises equipped with machinery and utensils for a bakery is exempt from VAT. The DGT rules that the transaction is subject to the tax because it does not involve the transfer of an autonomous economic unit, but rather a mere transfer of assets.
Question posed: Liability for Value Added Tax in the event of the transfer of the premises with the machinery and utensils to the tenant.
The transfer of assets is not exempt from VAT if it does not constitute an autonomous economic unit capable of carrying out an activity by its own means. In this case, by transferring only a premises with machinery and utensils without an organizational structure of production factors, it is considered a mere transfer of goods subject to the tax. Each element must be taxed independently. Regarding the real estate, the exemption for second deliveries of buildings could apply, with the possibility of waiver.
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