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An electric power company has enquired whether the acquisition of operational photovoltaic plants is subject to VAT. The DGT ruled that the transfer of a plant by a professional is a taxable transaction, unless it constitutes the transfer of an autonomous economic unit, which is exempt from VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones.
La transmisión de una planta fotovoltaica por un empresario es una operación sujeta al IVA. No obstante, no estará sujeta si se transmite un conjunto de elementos que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Para que exista no sujeción, la transmisión debe incluir una estructura organizativa de factores de producción materiales y humanos, o de uno de ellos. Si la planta depende de elementos comunes de un parque solar para funcionar, la transmisión estará sujeta al impuesto.
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