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A company inquired whether the purchase of a leased building could be considered a business transfer exempt from VAT. The DGT ruled that, as it involves only a single property without an organisational structure, it is a mere transfer of assets subject to the tax.
Cuestión planteada Si a la entrega de dicho inmueble le resultaría de aplicación el supuesto de no sujeción previsto en el artículo 7.1º de la Ley 37/1992. En su caso, si la entrega del inmueble se encontraría exenta del Impuesto sobre el Valor Añadido.
La transmisión de un solo inmueble no constituye una unidad económica autónoma ni una universalidad de bienes, por lo que se considera una mera cesión de bienes sujeta a IVA. Si la edificación es una segunda o ulterior entrega tras su construcción, la operación estará sujeta pero exenta según el artículo 20.Uno.22º. El transmitente podría renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción.
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