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The applicant inquired whether the acquisition of a photovoltaic energy installation is subject to VAT or Transfer Tax (ITP). The DGT ruled that exemption from VAT depends on whether the installation constitutes an autonomous economic unit within the transferor's business, whereas the installation is considered real estate for Transfer Tax purposes.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido y, en su caso, al Impuesto sobre Transmisiones Patrimoniales Onerosas ya realice la adquisición directamente o a través de una sociedad.
Para que la transmisión no esté sujeta al IVA, los elementos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en el transmitente. Si no se acompaña de una estructura organizativa de factores de producción, la transmisión estará sujeta al IVA por cada elemento. Respecto al ITP, la instalación fotovoltaica tiene consideración de bien inmueble. La tributación por ITP dependerá de si el transmitente es sujeto pasivo del IVA y si la operación está sujeta a este impuesto.
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