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A company has requested a ruling on whether the transfer of a management support business unit is subject to VAT and the implications if the subrogation of personnel is judicially annulled. The DGT ruled that the transaction is not subject to VAT if an autonomous economic unit with a structure of production factors is transferred; however, if personnel are not transferred, the transaction is treated as a mere transfer of assets subject to tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la transmisión realizada por la consultante y, en su caso, consecuencias derivadas de que se declarase nulo el traspaso laboral por sentencia judicial.
La transmisión de elementos que constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta a IVA. Para que se cumpla este requisito, debe existir una estructura organizativa de factores de producción materiales y humanos. Si por resolución judicial no se subroga el personal, la operación dejaría de ser una unidad económica para ser una mera cesión de bienes sujeta al impuesto, debiendo rectificarse las facturas emitidas. En caso de inmuebles, la transmisión podría estar sujeta y exenta si son segundas entregas de edificaciones.
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