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A company seeking advice plans to acquire assets from another entity to provide therapy and speech therapy services. The DGT has ruled that, as this constitutes a transfer of an autonomous economic unit, the transaction is not subject to VAT.
Cuestión planteada Tributación de la operación citada a efectos del Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al impuesto. Para que se cumpla este supuesto de no sujeción, la transmisión debe ir acompañada de una estructura organizativa de factores de producción que permita considerar la operación como una unidad económica y no como una mera cesión de bienes. En este caso, la inclusión de marca, documentación, soporte informático, fondo de comercio y subrogación de contratos permite considerar la transmisión como una unidad económica autónoma.
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