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A query was raised regarding whether the sale of equipment, fixtures, fittings, and furniture from a former hospitality business is subject to VAT. The DGT ruled that, as the sale does not constitute an autonomous economic unit, the transaction is a mere transfer of goods subject to the tax.
Cuestión planteada Si dicha operación de venta estará sujeta al Impuesto sobre el Valor Añadido.
Para que la transmisión de elementos sea una operación no sujeta al IVA, el conjunto debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, la transmisión de activos sin una estructura organizativa de factores de producción materiales y humanos se considera una mera cesión de bienes. Por tanto, la operación está sujeta al IVA y cada elemento debe tributar de forma independiente.
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