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An entity has requested clarification on whether the transfer of gym assets (machinery, client base, and leasehold position) without the activity's staff is subject to VAT. The DGT ruled that, as it does not include an organisational structure of material and human factors capable of carrying out the activity independently, it constitutes a mere transfer of assets subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la referida transmisión.
Para que una transmisión no esté sujeta al IVA, el conjunto de elementos debe constituir una unidad económica autónoma capaz de desarrollar una actividad empresarial por sus propios medios. Si la transmisión no incluye una estructura organizativa suficiente (factores materiales y humanos) y se considera una mera cesión de bienes, la operación estará sujeta al Impuesto. En este caso, los elementos deben tributar de forma independiente.
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