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A company managing a hotel through an industrial lease has enquired whether the sale of the property and a parking concession is subject to VAT. The DGT ruled that the transaction is subject to the tax because it does not involve the transfer of an organisational structure of material and human factors that constitutes an autonomous economic unit.
Cuestión planteada Si dichas transmisiones se encontrarían sujetas al Impuesto sobre el Valor Añadido y, en su caso, exentas del mismo.
La transmisión de bienes no está exenta de IVA si no constituye una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, al no transmitirse personal y ser una mera cesión de bienes, la operación está sujeta al impuesto. La transmisión de la concesión administrativa se considera entrega de bienes si se atribuyen al adquirente las facultades de propietario. Los inmuebles podrían estar exentos según el artículo 20.Uno.22º, salvo renuncia a la exención.
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