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A company acquires a productive unit (facilities, licences, concessions, and contracts) without real estate. The DGT has ruled that the transaction is not subject to VAT as it constitutes an autonomous economic unit, but it must be taxed under the onerous transfer of assets modality of ITP and AJD.
Question raised. There are three questions raised:
The transfer is not subject to VAT as it possesses the organizational structure of production factors necessary to constitute an autonomous economic unit. Since it is not subject to VAT, the transaction is taxed under the modality of onerous transfers of assets of the ITP and AJD. If the contract includes movable and immovable property (such as an administrative concession) without breaking down its value, the tax rate for immovable property shall apply.
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