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A company has enquired whether the acquisition of a liquefied natural gas business through the transfer of contracts is exempt from VAT. The DGT has ruled that, as there is no autonomous economic unit comprising production factors, the transaction is subject to tax.
Cuestión planteada Aplicación del supuesto de no sujeción a efectos del Impuesto sobre el Valor Añadido a la operación de transmisión de activos descrita y deducción de las cuotas soportadas en caso de concluirse sobre la sujeción a dicho Impuesto.
La transmisión de contratos mercantiles está sujeta al IVA al no constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Para que exista la no sujeción, la transmisión debe incluir una estructura organizativa de factores materiales y humanos. En este caso, la mera cesión de contratos sin cesión de personal ni otros elementos corporales no cumple los requisitos del artículo 7.1º de la Ley 37/1992.
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