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The taxpayer inquired whether the transfer of activities involving several drugstores and perfumeries is subject to VAT. The DGT ruled that, as the transaction involves the transfer of a universality of assets forming an autonomous economic unit, the operation is not subject to the tax.
Cuestión planteada Sujeción al Impuesto por dicha escisión.
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 IVA. En este caso, la transmisión de puntos de venta que incluyen activo, personal, inventarios y contratos se considera una universalidad de bienes. Si la transmisión se realiza en fases sucesivas bajo un mismo contrato, mantiene la no sujeción siempre que se transmitan todos los elementos esenciales para la autonomía de la unidad.
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