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A financial institution has requested a ruling on whether the transfer of its regulated investment fund distribution business to a Luxembourg entity is exempt from VAT. The DGT has ruled that if the necessary elements to carry out the activity autonomously are transferred, the transaction is not subject to VAT.
Cuestión planteada Si la operación de transmisión del negocio de regulado de fondos de inversión puede considerarse como una operación no sujeta al Impuesto.
La transmisión de una unidad económica autónoma no está sujeta al IVA según el artículo 7.1º de la Ley 37/1992. Para que se cumpla, el conjunto de elementos transmitidos debe permitir desarrollar una actividad económica por sus propios medios. En este caso, la transmisión de activos, pasivos y la subrogación de contratos de personal constituye una estructura organizativa suficiente, aunque los locales se cedan mediante subarriendo.
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