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A company has requested clarification regarding VAT liability on the acquisition of petrol stations through industrial leasing or sale and purchase agreements, as well as potential joint and several liability. The DGT clarifies that exemption from VAT requires the transferred elements to form an autonomous economic unit capable of conducting the activity independently.
Cuestión planteada 1. Sujeción de dichas operaciones al Impuesto sobre el Valor Añadido.
La transmisión de elementos no está sujeta a IVA si constituyen una unidad económica autónoma capaz de desarrollar la actividad por sus propios medios. En compraventas, si se adquieren todos los medios materiales y se subroga el personal, se aplica la no sujeción; si es una estación atendida sin personal, se considera mera cesión de bienes sujeta a IVA. En estaciones desatendidas, se requiere un soporte técnico-administrativo suficiente para la no sujeción. El arrendamiento de industria sin opción de compra es una prestación de servicios sujeta a IVA.
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