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A company inquires whether the transfer of its insurance policy underwriting business to a branch is subject to VAT. The DGT indicates that the transaction will not be subject to VAT if the transferred elements allow for the conduct of an autonomous economic activity.
Question posed: Subjectivity of the transaction to Value Added Tax.
The transfer of an autonomous economic unit is not subject to VAT pursuant to Article 7.1 of Law 37/1992. For this to be satisfied, the transferred elements must be sufficient to carry out a business activity on their own within the transferor. In this case, the transfer of databases, lease agreements, furniture, equipment, and the subrogation of employees and third-party contracts appears to constitute a sufficient organizational structure.
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