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A company inquires whether the transfer of its real estate and credit management activity constitutes an autonomous economic unit for the purpose of applying VAT non-applicability. The DGT responds that, as the transferor retains control over prices, suppliers, and management, the requirement of autonomy is not met.
Question posed: Application of the non-applicability assumption of Article 7.1 of Law 37/1992 to said operation.
For the transfer of a set of elements to constitute an autonomous economic unit not subject to VAT, the elements must allow the activity to be carried out by its own means. In this case, the lack of autonomy of the buyer, who must follow operational instructions, use the transferor's brand, and utilize its office network, prevents the application of the non-applicability provided in Article 7.1 of Law 37/1992.
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