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An entity has requested clarification on whether the acquisition of production equipment from an olive mill, excluding the premises, is subject to VAT. The DGT ruled that, as the real estate necessary for the activity is not included, the transaction is considered a mere transfer of goods rather than a transfer of a business unit.
Cuestión planteada Sujeción de la transmisión al Impuesto sobre el Valor Añadido.
La transmisión de activos es una operación empresarial sujeta al impuesto, salvo que se trate de una unidad económica autónoma según el artículo 7.1 de la Ley 37/1992. Para que exista no sujeción, el conjunto de elementos debe permitir desarrollar una actividad por sí mismo en el transmitente. En este caso, al excluir los locales, la operación parece ser una mera cesión de bienes sin estructura organizativa suficiente para aplicar la no sujeción.
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