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A service station owner inquired whether the transfer of their business operations, excluding staff and facilities, is exempt from VAT. The DGT ruled that because the transfer involves an isolated element rather than an autonomous economic unit, the transaction is subject to VAT.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos que forman una unidad económica autónoma capaz de desarrollar una actividad por sí misma no está sujeta a IVA. Sin embargo, la venta del derecho a la explotación de una estación de servicios, donde el adquirente decide posteriormente sobre personal, proveedores e instalaciones, constituye la cesión de un elemento aislado. Por tanto, no se aplica el régimen de no sujeción del artículo 7.1 de la Ley 37/1992.
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