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A mechanical workshop and dealership is transferring its business (goods, machinery, and staff) but not the premises, which will instead be leased to the new owners. The DGT has ruled that the transaction is not subject to VAT as it constitutes an autonomous economic unit.
Cuestión planteada Aplicabilidad del supuesto de no sujeción del artículo 7.1º de la Ley del Impuesto sobre el Valor Añadido.
La transmisión de una unidad económica autónoma no está sujeta al IVA según el artículo 7.1º de la Ley 37/1992. El hecho de que el inmueble no se transmita, sino que se ceda mediante arrendamiento para permitir la continuidad de la actividad, no impide que se aplique la no sujeción. Se debe analizar si el inmueble es necesario para la actividad, pero su mera cesión de uso permite que el conjunto de elementos transmitidos sea suficiente para desarrollar la actividad económica.
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