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Three individuals enquired whether the transfer of two floating nurseries and their administrative concessions could be considered a transaction not subject to VAT. The DGT ruled that, as they do not constitute an autonomous economic unit with an organisational structure, the transaction is a mere transfer of assets subject to the tax.
Cuestión planteada Aplicación a dichas adquisiciones el supuesto de no sujeción al Impuesto sobre el Valor Añadido previsto en el artículo 7.1º de la Ley 37/1992.
Para que la transmisión de elementos patrimoniales no esté sujeta a IVA, el conjunto debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, la transmisión de los viveros y las concesiones no incluye la estructura organizativa de factores de producción necesaria, por lo que se considera una mera cesión de bienes y derechos sujeta al impuesto. Cada elemento deberá tributar de forma independiente.
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