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A company operating a parking lot under an administrative concession has queried whether the transfer of said concession to another company is subject to VAT, given that it does not involve staff or the subrogation of contracts. The DGT has ruled that, as an autonomous economic unit is not being transferred, it constitutes a mere transfer of assets subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la citada transmisión.
La transmisión de la concesión constituye una entrega de bienes sujeta a IVA siempre que se atribuyan al adquirente las facultades inherentes al propietario. No obstante, al no incluirse los elementos organizativos (como el personal) necesarios para constituir una unidad económica autónoma, la operación se considera una mera cesión de bienes. Por tanto, la transmisión está sujeta al tipo general del 21% y no se aplica la no sujeción por transmisión de negocio.
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