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A multinational corporation has requested clarification on whether the phased transfer of a product business, excluding real estate and inventory, is subject to VAT. The DGT indicates that the transaction will not be subject to VAT if the transferred elements allow for the development of an autonomous economic activity by the transferor.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido y, en particular, de las existencias del producto.
La transmisión de un conjunto de elementos corporales e incorporales no estará sujeta al impuesto si constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en el transmitente. La transmisión en fases sucesivas no desvirtúa la no sujeción si se realiza bajo el mismo contrato y se transmiten todos los elementos necesarios. Si no se transmiten elementos esenciales para la autonomía de la unidad, la operación será sujeta al impuesto. Las cesiones de bienes que no cuenten con una estructura mínima organizativa de factores humanos y materiales se consideran meras entregas de bienes sujetas a IVA.
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