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A company terminates an industrial lease agreement and must compensate the lessee, while also receiving part of their furniture and staff. The DGT has ruled that the compensation is subject to VAT as it constitutes consideration for the waiver of the business, and that the transfer of assets is taxable as it does not constitute an autonomous economic unit.
Cuestión planteada 1. Sujeción del pago de la indemnización al Impuesto sobre el Valor Añadido.
La indemnización por la renuncia al derecho de explotar un negocio constituye una contraprestación por una prestación de servicios sujeta a IVA. Por otro lado, la transmisión de elementos materiales y humanos desvinculados del inmueble no constituye una unidad económica autónoma capaz de desarrollar una actividad por sí misma. Por tanto, dicha transmisión no se beneficia de la no sujeción y debe tributar al IVA cada elemento de forma independiente.
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