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A commercial entity has requested clarification on whether the acquisition of a petrol station and vehicle wash facility is subject to VAT. The DGT has ruled that the transaction is not subject to the tax if the transferred elements constitute an autonomous economic unit capable of conducting an activity on its own.
Cuestión planteada Tributación de la citada operación a efectos del Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales no estará sujeta al IVA si forman parte del patrimonio empresarial y constituyen una unidad económica autónoma en el transmitente. Para que se cumpla este supuesto, el conjunto de elementos debe ser suficiente para permitir desarrollar una actividad económica autónoma. En este caso, al transmitirse las instalaciones, permisos, autorizaciones y la subrogación del personal, se considera que existe la estructura organizativa necesaria para la no sujeción.
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