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A taxpayer has queried whether the transfer of properties used for tourist rentals and offices, including their material and human resources, constitutes an operation not subject to VAT. The DGT indicates that if the collection of assets allows for the conduct of an autonomous economic activity, the transaction would not be subject to the tax.
Cuestión planteada 1) Si la actividad consistente en el arrendamiento de los referidos inmuebles con los medios materiales y personales se considera una unidad económica autónoma a efectos de considerar que la transmisión de los referidos inmuebles y medios materiales sería una operación no sujeta en aplicación del artículo 7.1º o 7.2º de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos que forman una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. En el caso de bienes arrendados, para evitar la mera cesión de bienes, debe existir una estructura organizativa de factores materiales y humanos. Si se transmite una rama de actividad que cumpla estos requisitos, la operación podría acogerse al régimen especial de reestructuraciones.
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