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A banking entity asks whether the liquidation of a branch by transferring assets, liabilities and personnel to an existing branch is subject to VAT. The DGT responds that the operation is not subject to VAT as it meets the criteria for transfer of an autonomous economic unit.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido.
La transmisión de elementos corporales e incorporales no está sujeta al IVA cuando constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Para que no haya sujeción, el conjunto de elementos debe incluir una estructura organizativa de factores de producción materiales y humanos. En este caso, al transmitirse activos, pasivos y el personal necesario, se considera que se cumple este requisito.
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