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A company has requested a ruling regarding the acquisition of a hotel and two premises intended for leasing. The DGT has determined that the transaction constitutes a mere transfer of assets without an autonomous economic unit; therefore, the exemption from VAT does not apply. The ruling also analyses the potential application of the reverse charge mechanism.
Cuestión planteada Sujeción de dicha operación al Impuesto.
La transmisión de bienes que no se acompaña de una estructura organizativa de factores materiales y humanos no constituye una unidad económica autónoma, por lo que no se aplica la no sujeción del artículo 7.1º de la Ley 37/1992. Al tratarse de inmuebles que constituyen la garantía de un préstamo hipotecario que se cancela con el precio de venta, aplica la regla de inversión del sujeto pasivo del artículo 84.Uno.2º.e) tercer guión de la Ley del IVA.
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