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A hospitality company has requested clarification on whether the transfer of part of its assets to another entity is subject to VAT. The DGT indicates that the transaction will not be subject to VAT if the transferred elements form an autonomous economic unit capable of carrying out an activity on its own.
Cuestión planteada Si la operación de transmisión de activos está sujeta al Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales no estará sujeta al IVA si constituyen una unidad económica autónoma en el transmitente, capaz de desarrollar una actividad empresarial por sus propios medios. Para que exista no sujeción, la transmisión debe ir acompañada de una estructura organizativa de factores de producción materiales y humanos, o de uno de ellos. Si la transmisión de activos no es suficiente para desarrollar la actividad, la operación estará sujeta al impuesto y cada elemento tributará de forma independiente.
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