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The taxpayer presents three different scenarios regarding the transfer of their ice manufacturing business assets. The DGT rules that only a transfer including an organisational structure of production factors that constitutes an autonomous economic unit will be exempt from VAT.
Cuestión planteada Sujeción de las transmisiones citadas al Impuesto sobre el Valor Añadido.
Para que la transmisión de elementos no esté sujeta al IVA, el conjunto debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Si la transmisión es una mera cesión de bienes o derechos sin estructura organizativa de factores materiales y humanos, estará sujeta al impuesto. En el caso de la transmisión de una cartera de clientes, esta se considera una prestación de servicios sujeta al IVA.
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