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A company sought clarification on whether acquiring the production means (machinery, furniture, licences, lease agreements, etc.) of a restaurant constituted a transaction not subject to VAT. The DGT ruled that, as the transfer of human resources was not included, the transaction is a mere transfer of assets subject to the tax.
Cuestión planteada Si a dicha transmisión le resultaría de aplicación el supuesto de no sujeción al Impuesto sobre el Valor Añadido previsto en el artículo 7.1º de la Ley 37/1992.
Para que la transmisión de elementos corporales e incorporales no esté sujeta a IVA, estos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, al no transmitirse los medios humanos necesarios, la operación no constituye una unidad económica autónoma y se considera una mera cesión de bienes. Por tanto, la transmisión está sujeta al IVA y cada elemento debe tributar de forma independiente.
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