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A professional who rents premises and offices intends to contribute their business activity and interests in community of property assets to a new company. The DGT determines that the transaction is not subject to VAT as it constitutes an autonomous economic unit, and analyses the possibilities for exemption from Transfer Tax (ITPAJD).
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la operación 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. Así como su sujeción al Impuesto sobre Transmisiones Patrimonialeas onerosas o a operaciones sucietarias del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos documentados.
La transmisión de elementos que constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. En el caso concreto, la transmisión de los elementos de la actividad de arrendamiento y la subrogación del personal permiten considerar que existe una estructura organizativa de factores de producción. Respecto al ITPAJD, la operación podría no estar sujeta si se califica como reestructuración o estar exenta según la naturaleza de la operación societaria.
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