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A tourist accommodation company inquired whether the acquisition of rural estates including buildings and machinery is exempt from VAT as an economic unit. The DGT ruled that, as it does not include an organisational structure of production factors, it is considered a mere transfer of assets subject to VAT, although options for exemption or waiver exist.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la transmisión de las fincas rústicas
La transmisión de fincas rústicas no está exenta por la no sujeción de unidad económica si no se transmite una estructura organizativa de factores materiales y humanos que permita desarrollar una actividad por medios propios. En este caso, la operación se califica como mera cesión de bienes inmuebles sujeta a IVA. No obstante, el transmitente puede renunciar a las exenciones de terrenos rústicos o edificaciones si el adquirente es un sujeto pasivo con derecho a la deducción total.
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