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A query was raised regarding whether the contribution of a real estate franchise business to a community of property is subject to VAT. The DGT indicates that if the contributed elements constitute an autonomous economic unit, the transfer will not be subject to the tax.
Cuestión planteada Sujeción de dicha aportación al Impuesto sobre el Valor Añadido
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma en el transmitente, capaz de desarrollar una actividad por sus propios medios, no estará sujeta al IVA. Para ello, los elementos deben ser suficientes para permitir desarrollar dicha actividad en la sede del transmitente. En este caso, la aportación del canon de franquicia, equipos, mobiliario, contrato de alquiler y fondo de comercio parece constituir una unidad económica autónoma.
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