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A company has requested clarification on whether the acquisition of a hotel business, including tangible and intangible assets and the subrogation of employees, is subject to VAT. The DGT ruled that the transaction is not subject to tax if the transferred elements constitute an autonomous economic unit within the transferor's business.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales no está sujeta a IVA si constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en el transmitente. En el caso de un negocio hotelero donde se transmite el derecho de arrendamiento y se subroga al personal, la no sujeción se aplica si se transmite la estructura organizativa de factores de producción. Si no se cumplen estos requisitos, la transmisión estará sujeta al impuesto y cada elemento tributará de forma independiente.
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