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A real estate development company has requested clarification regarding the taxation of the transfer of a hotel property together with its furniture. The DGT has ruled that the transaction will be subject to VAT if a functioning business with its own organisational structure is not being transferred.
Cuestión planteada Cuestiona, por un lado, la aplicación de la exención prevista en el artículo 20.Uno.22º de la Ley del Impuesto sobre el Valor Añadido y por otro, si la transmisión del mobiliario y enseres estará sujeta al Impuesto sobre el Valor Añadido.
La transmisión del inmueble no estará exenta ni será una operación no sujeta si se considera una mera cesión de bienes sin estructura organizativa. En ese caso, cada elemento tributará de forma independiente. El mobiliario y enseres estarán sujetos al IVA al tipo general del 21%. La exención de segundas entregas de edificaciones puede ser objeto de renuncia si el adquirente es sujeto pasivo con derecho a deducción.
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