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The applicant asks whether the transfer of their savings life insurance business to an insurance company is subject to VAT. The DGT rules that it will not be subject to the tax if the transferred elements allow for the conduct of an autonomous economic activity.
Cuestión planteada Si la transmisión de dicho negocio es una operación sujeta al Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales no está sujeta al IVA si constituyen una unidad económica autónoma capaz de desarrollar una actividad empresarial por sus propios medios. En este caso, los elementos del negocio de ahorro-vida se acompañan de la estructura organizativa de factores de producción necesaria. Por tanto, la operación no estará sujeta al Impuesto sobre el Valor Añadido.
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