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An individual inquired whether the acquisition of a company's entire assets (stock, premises, and employees) to start a commercial activity is subject to VAT. The DGT ruled that the transaction is not subject to the tax, as it constitutes a transfer of an autonomous economic unit.
Cuestión planteada Sujeción de dicha adquisición a efectos del Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad empresarial no está sujeta al IVA. Para que se cumpla este supuesto, los elementos deben ser suficientes para permitir el desarrollo de una actividad económica autónoma en sede del transmitente. En este caso, al transmitirse existencias, locales y la subrogación de trabajadores, se considera que existe una estructura organizativa de factores de producción.
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