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A franchise company has requested clarification on whether the transfer of a restaurant business to a third party, via the franchisor, is subject to VAT. The DGT has ruled that if the transferred elements constitute an autonomous economic unit, the transaction is not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dichas operaciones.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA según el artículo 7.1 de la Ley 37/1992. En el caso planteado, las unidades de negocio de los franquiciados parecen ser tales unidades al incluir activo, personal, inventarios y contratos. Por tanto, la transmisión tanto del franquiciado al consultante como de este al tercero podría considerarse una transmisión de universalidad de bienes no sujeta.
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