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A query was raised regarding whether the transfer of a tobacco retail business, comprising the concession, furniture, and goodwill, along with the lease of the premises, is subject to VAT. The DGT ruled that the transaction is not subject to the tax as it constitutes an autonomous economic unit.
Cuestión planteada Aplicación del supuesto de no sujeción previsto en el artículo 7, número 1º de la Ley 37/1992.
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 este caso, los elementos transmitidos se acompañan de la estructura organizativa de factores de producción necesaria. El hecho de que el local se transmita mediante arrendamiento y no por venta no impide que se cumpla el supuesto de no sujeción.
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