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A taxpayer has enquired whether the transfer of their business activity involving the leasing of commercial premises is considered an autonomous economic unit, thereby avoiding VAT. The DGT explains that to avoid VAT liability, there must be an organisational structure of material and human factors that allows the activity to be carried out autonomously.
Question posed: Whether the aforementioned activity is considered an autonomous economic unit for the purposes of considering its transfer to be a non-taxable operation in application of article 7.1 or 7.2 of the VAT Law.
For the transfer of leased assets to be exempt from VAT, it cannot be a mere assignment of assets, but must include an organizational structure of material and human production factors that constitutes an autonomous economic unit. The classification as an economic unit must be carried out exclusively under the provisions of VAT and not under Personal Income Tax. Furthermore, the non-applicability requires that the economic unit remains dedicated to the activity within the acquiring company.
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