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A community of property managing a beauty salon inquires whether the transfer of its inventory and machinery is exempt from VAT as an economic unit. The DGT responds that, as a complete organizational structure is not being transferred, the transaction is subject to the tax.
Question posed: Subjectivity of the transaction to Value Added Tax.
For the transfer of a set of elements to be not subject to VAT, it must constitute an autonomous economic unit capable of carrying out an activity by its own means. In this case, as management personnel, trade name, goodwill, or the real estate are not being transferred, an autonomous economic unit is not identified. Therefore, the transfer of inventory and machinery is subject to VAT, with each element being taxed independently.
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