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A sawmill company enquired whether the sale of several pieces of used machinery was exempt from VAT as a transfer of business assets. The DGT ruled that, as the sale did not include other material or human resources that constitute an autonomous economic unit, the transaction is a mere transfer of goods subject to tax.
Cuestión planteada Sujeción de la operación descrita al Impuesto sobre el Valor Añadido.
Para que una transmisión sea no sujeta al IVA, los elementos cedidos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Si la transmisión es una mera cesión de bienes sin una estructura organizativa de factores de producción materiales y humanos, la operación estará sujeta al IVA. En este caso, la venta de maquinaria sin otros medios necesarios para la actividad se considera una mera cesión de bienes.
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