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A company has enquired whether the purchase of a building intended for a retirement home, to be subsequently leased back to the seller, is exempt from VAT as a transfer of an economic unit. The DGT has ruled that the transaction is subject to VAT because the building alone does not constitute an autonomous economic unit.
Cuestión planteada Si a dicha transmisión le resultaría de aplicación el supuesto de no sujeción al Impuesto sobre el Valor Añadido previsto en el artículo 7.1º de la Ley 37/1992.
La transmisión de un edificio con sus instalaciones no constituye una unidad económica autónoma, por lo que se considera una mera cesión de bienes sujeta a IVA. Las operaciones de venta y lease-back son dos operaciones independientes con sus propios regímenes de tributación. La transmisión del inmueble podría estar exenta si es una segunda o ulterior entrega de edificación, pero el sujeto pasivo puede renunciar a dicha exención si el adquirente tiene derecho a la deducción.
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