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A company asks whether the acquisition of a customer portfolio, a freezer, a vehicle rental contract, and the assignment of an employee are VAT-exempt. The DGT responds that exemption depends on whether these elements constitute an autonomous economic unit capable of conducting its own activity.
Cuestión planteada Si a dichas transmisiones les resultaría de aplicación el supuesto de no sujeción del Impuesto sobre el Valor Añadido previsto en el artículo 7.1º de la Ley 37/1992.
Para que la transmisión no esté sujeta al IVA según el artículo 7.1º de la Ley 37/1992, el conjunto de elementos debe constituir una unidad económica autónoma capaz de desarrollar una actividad empresarial o profesional por sus propios medios en el transmitente. Si la transmisión no incluye la estructura organizativa de factores de producción necesaria para ser una unidad autónoma, la operación estará sujeta al impuesto y cada elemento tributará de forma independiente.
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