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A British entity inquired whether the transfer of all assets from its Spanish branch to a new company constitutes a transaction not subject to VAT. The Directorate General for Taxes (DGT) ruled that, as all assets, liabilities, and the organisational structure are transferred, the criteria for non-subjectivity are met.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las entregas objeto de consulta y, en particular, si es de aplicación el supuesto de no sujeción establecido en el artículo 7.1º de la Ley 37/1992.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. Para ello, los elementos deben ser suficientes para permitir el desarrollo de una actividad económica autónoma en sede del transmitente. En este caso, al incluirse activos, pasivos, contratos y personal, se considera que existe la necesaria estructura organizativa.
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