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A query was raised regarding whether the acquisition of management, administration, custody contracts, databases, and web portal usage rights constitutes an autonomous economic unit exempt from VAT. The DGT ruled that exemption depends on whether the transferred elements allow for the independent conduct of an activity by the transferor.
Cuestión planteada Si los elementos transmitidos constituyen una unidad económica autónoma a efectos de la aplicación del supuesto de no sujeción del artículo 7.1º de la Ley 37/1992.
Para que la transmisión no esté sujeta al IVA, los elementos deben constituir una unidad económica autónoma capaz de desarrollar una actividad empresarial o profesional por sus propios medios en sede del transmitente. Se requiere que el conjunto de elementos incluya una estructura organizativa de factores de producción materiales y humanos. Si la transmisión es una mera cesión de bienes o derechos sin dicha estructura, estará sujeta al impuesto de forma individualizada.
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