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A company enquired whether the acquisition of a property intended for use as a shopping centre could be considered a transfer of an economic unit exempt from VAT. The DGT ruled that, as it does not include an organisational structure of material and human factors, it constitutes a mere transfer of assets subject to the tax.
Cuestión planteada Se solicita tratamiento de la operación en el Impuesto sobre el Valor Añadido.
La transmisión de elementos que no constituyen una unidad económica autónoma, por carecer de una estructura organizativa de factores de producción, es una mera cesión de bienes y no aplica la no sujeción del artículo 7.1º de la Ley 37/1992. La operación de transmisión del inmueble estará sujeta al IVA y, según el caso, podría estar exenta por ser una entrega ulterior de edificación según el artículo 20.Uno.22º. El sujeto pasivo puede renunciar a dicha exención si el adquirente es un sujeto pasivo con derecho a deducción.
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