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A query was raised regarding whether the acquisition of furniture, equipment, and three employees from a dealership constitutes a transfer of a business unit exempt from VAT. The DGT ruled that, due to the lack of a sufficient organisational structure of material and human factors, it is merely a transfer of assets subject to tax.
Question raised: The liability to Tax of said transfer is raised.
For a transfer to be exempt from VAT, the elements must constitute an autonomous economic unit capable of carrying out an activity by its own means at the premises of the transferor. If the transfer is not accompanied by an organizational structure of material and human production factors sufficient, it is considered a mere transfer of assets. In this case, the acquisition of fixed assets and employees appears to be a mere transfer, therefore each element must be taxed independently.
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