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A company sought clarification on whether the transfer of assets and liabilities carried out in 2020, following a business segregation in 2018, could be considered a second phase of VAT exemption. The DGT ruled that, as these elements were not referenced in the original contract, they do not form part of the initial transfer and are therefore subject to VAT.
Cuestión planteada Aplicabilidad del supuesto de no sujeción del artículo 7.1º de la Ley del Impuesto sobre el Valor Añadido a la transmisión de rama de actividad descrita, efectuada en dos fases consecutivas, 2018 y 2020.
Para que una transmisión en fases sucesivas mantenga la no sujeción, debe realizarse en el marco del mismo contrato y estar debidamente identificada. Si la transmisión posterior no deriva del contrato original, no puede considerarse una segunda fase y estará sujeta al IVA. Además, las transmisiones de activos que no cuenten con una estructura organizativa de factores de producción se consideran mera cesión de bienes.
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