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Two companies within the same group intend to transfer real estate intended for storage along with the subrogation of their clients' contracts. The DGT analyzes whether this operation qualifies as a transfer of an economic unit not subject to VAT.
Question posed: Taxation under Value Added Tax.
For the transfer of business assets to be exempt from VAT, the elements must constitute an autonomous economic unit in the hands of the transferor, with an organizational structure of production factors. If the transfer of real estate does not include subrogation into real estate management contracts or human resources, it is not considered an autonomous economic unit and the operation will be subject to the tax. Each element shall be taxed independently.
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