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A local council inquired whether the acquisition of machinery and the subrogation of employees for road cleaning services could benefit from the zero VAT rate introduced due to COVID-19. The DGT ruled that the transaction is not subject to VAT, as it constitutes a transfer of an autonomous economic unit.
Cuestión planteada Si a dichas entregas les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020 al ser el destinatario de las mismas una Administración Pública.
La transmisión de la maquinaria y la subrogación de los empleados constituyen una estructura organizativa de factores materiales y humanos que permite desarrollar una actividad económica autónoma. Por tanto, la operación se encuadra en la no sujeción prevista en el artículo 7.1º de la Ley 37/1992. Al no estar sujeta al impuesto, no procede aplicar el tipo del cero por ciento del Real Decreto-ley 15/2020.
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