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An individual has enquired whether the acquisition of a State lottery and betting licence is subject to VAT. The DGT has ruled that if the transfer is limited to the mere assignment of the commercial contract, without a set of elements constituting an autonomous economic unit, the transaction is subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la venta de la citada licencia a la consultante.
La transmisión de un conjunto de elementos que forman una unidad económica autónoma no está sujeta a IVA. Sin embargo, la mera cesión de bienes o derechos queda excluida de esta no sujeción. Si la operación se limita a la cesión del contrato mercantil de gestión de punto de venta, sin acompañarse de una estructura organizativa de factores materiales y humanos que permita considerar una unidad económica autónoma, la operación estará sujeta al IVA.
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