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V0388-26 25 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Property and equipment transfers are VAT liable, but productive unit transfer is not

A hotel company asks whether the transfer of its assets (real estate, furnishings and productive unit) is exempt from VAT due to being an autonomous economic unit. The DGT states that sales of real estate and furnishings are VAT liable, whereas the transfer of the productive unit (material and human elements) is not, as the property can be used for long-term leasing.

The question raised

Si a dichas transmisiones les resultaría de aplicación el supuesto de no sujeción del Impuesto sobre el Valor Añadido previsto en el artículo 7.1º de la Ley 37/1992.

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