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A company has enquired whether the transfer of properties intended for lease to another company is exempt from VAT as a transfer of business assets. The DGT ruled that, as there is no organisational structure in place to carry out an autonomous activity, it constitutes a mere transfer of assets subject to VAT.
Question posed: Liability of the operation for Value Added Tax and, where applicable, Transfer Tax on Onerous Transfers.
The transfer of leased real estate does not constitute an autonomous economic unit if it is not accompanied by a structure of material and human production factors. Therefore, it is considered a mere transfer of assets subject to VAT. If it involves second-hand deliveries of buildings, the operation could be both taxable and exempt, unless there is an express waiver. Regarding ITPAJD, liability will depend on whether the operation qualifies as a corporate restructuring.
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