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A company in insolvency proceedings transferred a productive unit and, through a separate contract subject to a condition precedent, the ownership of its trademarks. The DGT rules on whether these operations, being carried out under two separate contracts, lose their VAT exemption regarding the transfer of a business.
Question posed: The taxation under Value Added Tax of the described operations is raised.
The transfer of an autonomous economic unit is not subject to VAT even if it is formalized in successive phases or through different contracts, provided that the transfers are linked and carried out within the framework of a single operation. In this case, as the contracts are closely linked and the productive unit is transferred along with the trademarks to the same acquirer, they constitute a single operation not subject to the tax. However, if real estate assets were subsequently transferred without a minimum organizational structure, they would be subject to VAT.
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