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A company operating fast-food franchises has requested a ruling on whether the transfer of six of its restaurants is subject to VAT. The DGT has determined that, as the transaction includes assets, employees, inventory, and contracts, it constitutes a transfer of an autonomous economic unit, which is not subject to VAT.
Question posed: Subjectivity to Value Added Tax of said operations.
The transfer of a set of tangible and intangible elements constituting an autonomous economic unit capable of carrying out an activity by its own means is not subject to VAT. In this case, the transfer of the six restaurants, which include assets, personnel, inventories, contracts, and franchise agreements, is considered a transfer of a universality of assets. Therefore, the non-subjectivity provided for in Article 7.1 of Law 37/1992 is applicable.
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