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A company has requested a ruling on whether the transfer of its real estate and credit management activity to a subsidiary constitutes an autonomous economic unit, thereby exempting it from VAT. The Directorate-General for Tax (DGT) ruled that because the transferring company retains control and management powers over the activity, the requirement of autonomy is not met.
Cuestión planteada Aplicación del supuesto de no sujeción del artículo 7.1 de la Ley 37/1992 a dicha operación.
Para que la transmisión de un conjunto de elementos sea una no sujeción al IVA, debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, la entidad consultante mantiene el control sobre la política de precios, limita las funciones del comprador y obliga al uso de proveedores específicos. Al no existir una autonomía real para el desarrollo de la actividad, la operación queda sujeta al impuesto.
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