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A company has enquired whether the purchase of a leased office building and car parks constitutes an autonomous economic unit. The DGT has ruled that, as the management structure of the activity is not included, the transaction is subject to VAT or may be an exempt supply with the option to waive the exemption.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la transmisión del inmueble.
La transmisión de un inmueble arrendado no constituye una unidad económica autónoma si no se acompaña de una estructura organizativa de factores de producción materiales y humanos. Al no existir dicha estructura, la operación está sujeta a IVA. No obstante, la entrega de la edificación podría estar exenta según el artículo 20.Uno.22º de la Ley 37/1992, permitiéndose la renuncia a la exención si el adquirente es un sujeto pasivo con derecho a la deducción total.
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