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A renting company enquired whether the transfer of its assets and liabilities could be considered a transaction not subject to VAT under the transfer of a business undertaking. The DGT has ruled that, as insufficient elements are transferred to carry out an autonomous activity, the transaction constitutes a mere transfer of goods subject to tax.
Cuestión planteada Si resulta de aplicación el supuesto de no sujeción previsto en el artículo 7.1º de la Ley 37/1992 a la transmisión de activos y pasivos objeto de consulta.
Para que una transmisión sea no sujeta al IVA, el conjunto de elementos debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Si la transmisión no incluye una estructura organizativa de factores de producción materiales y humanos que permita dicha autonomía, se considera una mera cesión de bienes. En este caso, al no transmitirse oficinas, mobiliario ni empleados, la operación está sujeta al IVA y cada elemento debe tributar de forma independiente.
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