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A professional has enquired whether the transfer of their real estate leasing activity to a company is subject to VAT. The DGT indicates that the transaction will be out of scope if the transferred elements form an autonomous economic unit capable of carrying out the activity on its own.
Question posed: Subjectivity of said contribution.
The transfer of a set of tangible and intangible elements is not subject to VAT if they constitute an autonomous economic unit capable of carrying out a business or professional activity by its own means. In the case of lessors, to avoid the mere assignment of assets, the transfer must be accompanied by an organizational structure of material and human production factors that allows for the consideration of the existence of said economic unit. The classification of an economic unit must be carried out exclusively under the precepts of VAT.
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