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An entity inquired whether the transfer of its custody business was subject to VAT. The DGT ruled that the transaction is not subject to tax if the transferred elements allow for the conduct of an autonomous economic activity.
Cuestión planteada Si la aportación de dicho negocio es una operación sujeta al Impuesto sobre el Valor Añadido.
La transmisión de una unidad económica autónoma, compuesta por elementos corporales e incorporales, no está sujeta al IVA según el artículo 7.1º de la Ley 37/1992. En este caso, la cesión del negocio de depositaría, que incluye registro de stocks, contratos de personal, posición con proveedores y plataformas informáticas, constituye una estructura organizativa suficiente para la no sujeción. Si la transmisión se realiza en fases, debe estar enmarcada en un mismo contrato para mantener la no sujeción.
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