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A query was raised regarding whether the transfer of a Spanish branch's business, as part of a corporate restructuring, can be considered a transaction not subject to VAT. The DGT ruled that because the transfer includes assets, liabilities, and elements that enable the conduct of an autonomous economic activity, the transaction is not subject to the tax.
Cuestión planteada Si la operación de transmisión del negocio de la sucursal puede considerarse como una operación no sujeta al Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad empresarial por sus propios medios no está sujeta al IVA. Para que se cumpla la no sujeción, los elementos deben ir acompañados de una estructura organizativa de factores de producción materiales y humanos. En el caso concreto, la transmisión de la sucursal que incluye todos los activos, pasivos y elementos del negocio cumple con estos requisitos.
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