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A financial institution has enquired whether the transfer of its off-branch ATM business is subject to VAT. The DGT has ruled that the transaction is not subject to the tax as it constitutes an autonomous economic unit.
Cuestión planteada Sujeción de la operación 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 por sus propios medios no está sujeta al IVA. En este caso, la transmisión de los cajeros 'off-branch', junto con sus derechos, contratos de mantenimiento, seguridad, arrendamiento y estructura organizativa, permite el desarrollo de una actividad económica autónoma. Por tanto, se aplica el supuesto de no sujeción del artículo 7.1º de la Ley 37/1992.
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