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The DGT responds that the transfer of 100% of shares in a SPV, including operational management contracts, is not subject to VAT if it involves the indirect transfer of an autonomous economic unit capable of carrying out an activity independently.
Cuestión planteada Se plantea la tributación en el Impuesto sobre el Valor Añadido de la transmisión del 100% de las participaciones sociales de una de esas SPV, incluyendo los contratos de gestión operativa durante un cierto tiempo para que la adquirente pueda seguir operando y proceder a integrar la SPV en su operativa, una vez adquiridos los conocimientos y habilidades necesarias.
La transmisión de la totalidad de las participaciones de una entidad puede no estar sujeta al IVA conforme al artículo 7.1º de la Ley 37/1992 si conlleva la transmisión indirecta de una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, la inclusión de contratos de gestión operativa que permitan realizar la actividad económica permite considerar que se transmite una estructura organizativa de factores de producción. La no sujeción se mantiene siempre que la novación de condiciones de dichos contratos no suponga su rescisión o anulación.
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