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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.
Cuestión planteada 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.
La transmisión de inmuebles, mobiliario y enseres sin estructura organizativa suficiente se considera mera cesión de bienes y está sujeta a IVA. No obstante, la transmisión de la unidad productiva (elementos materiales y humanos) no está sujeta al impuesto si el adquirente dispone del inmueble de forma duradera mediante un derecho de arrendamiento. En el caso de las edificaciones, su transmisión podría estar sujeta y exenta según el artículo 20.Uno.22º de la Ley.
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