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A query was raised regarding whether the transfer of a workshop's premises, machinery, and licences, without the subrogation of employees, is exempt from VAT as an economic unit. The DGT ruled that, as it does not include the human factor structure, it is considered a mere transfer of assets subject to tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las entregas objeto de consulta y, en particular, si es de aplicación el supuesto de no sujeción establecido en el artículo 7.1º de la Ley 37/1992.
Para que una transmisión sea no sujeta por constituir una unidad económica autónoma, debe incluir una estructura organizativa de factores de producción materiales y humanos. Al no transmitirse los empleados, la operación es una mera cesión de bienes sujeta a IVA. Cada elemento debe tributar de forma independiente. Respecto al inmueble, podría aplicarse la exención de segundas entregas de edificaciones, con posibilidad de renuncia.
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