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The applicant asks whether the transfer of an administrative concession for a beach restaurant is exempt from VAT. The DGT rules that it will only be outside the scope of VAT if an autonomous economic unit with an organisational structure is transferred; otherwise, it will be considered a supply of goods subject to the tax.
Cuestión planteada Aplicabilidad a la transmisión descrita de los supuestos de no sujeción de los apartados 1º ó 9º del artículo 7 de la Ley del Impuesto sobre el Valor Añadido.
Para que la transmisión sea no sujeta según el artículo 7.1º, el conjunto de elementos debe permitir desarrollar una actividad económica autónoma con estructura de factores de producción. Si no se cumple este requisito, la transmisión de la concesión se considera una entrega de bienes sujeta a IVA, siempre que se atribuyan al adquirente las facultades de propietario. En tal caso, podría aplicarse la exención de segundas y ulteriores entregas de edificaciones si procede.
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