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An entity sought clarification on the VAT treatment of a restructuring involving the transfer of staff and assets, followed by a merger by absorption. The DGT determined that the merger is not subject to VAT as it constitutes a transfer of an economic unit, whereas the prior transfer is taxable as it is merely a transfer of assets.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de ambas operaciones.
La transmisión de una unidad económica autónoma mediante fusión por absorción no está sujeta al IVA según el artículo 7.1º de la Ley 37/1992. Sin embargo, la cesión de personal y activos materiales que no constituya una unidad económica autónoma con estructura organizativa de factores de producción se considera una mera cesión de bienes y derechos. En este segundo caso, la operación está sujeta al impuesto y cada elemento debe tributar independientemente.
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