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Two transport companies inquire whether the transfer of assets for a Joint Venture (UTE) is exempt from VAT as a transfer of a business. The DGT responds that non-subjectivity depends on whether the transferred assets constitute an autonomous economic unit capable of carrying out an activity by itself within the transferor.
Question posed The applicants request to know the taxation of the operation regarding Value Added Tax.
For the transfer of assets not to be subject to VAT, the transferred set must constitute an autonomous economic unit capable of carrying out a business or professional activity by its own means at the transferor's premises. It is required that said unit possesses an organizational structure of material and human production factors. If it is not accompanied by this structure, the transfer shall be subject to the tax and each element shall be taxed independently.
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