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A carrier inquired whether the transfer of part of their vehicle fleet and staff to a new company is subject to VAT. The DGT indicates that VAT exemption only applies if the transferred elements form an autonomous economic unit capable of conducting an activity in its own right.
Cuestión planteada El consultante desea conocer la sujeción al Impuesto sobre el Valor Añadido de la operación objeto de consulta.
La transmisión de un conjunto de elementos corporales e incorporales no está sujeta al IVA si constituyen una unidad económica autónoma capaz de desarrollar una actividad empresarial por sus propios medios. Para que exista no sujeción, la transmisión debe ir acompañada de una estructura organizativa de factores de producción materiales y humanos. Si la operación es una mera cesión de bienes sin dicha estructura, cada elemento estará sujeto al impuesto de forma independiente.
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