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A company involved in the purchase and maintenance of racing horses inquired whether the transfer of its two horses (its entire stock) to a third party was exempt from VAT as a transfer of an economic unit. The DGT ruled that the transaction is a mere transfer of goods subject to tax.
Cuestión planteada Aplicabilidad del supuesto de no sujeción al Impuesto sobre el Valor Añadido contenido en el artículo 7.1º de la Ley 37/1992, al transmitirse la totalidad de las existencias de la empresa a un solo comprador.
Para que una transmisión sea no sujeta al IVA, los elementos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. La transmisión de dos caballos, que representan la totalidad de las existencias, no constituye una unidad económica autónoma al carecer de una estructura organizativa de factores de producción. Por tanto, la operación es una mera cesión de bienes sujeta al tipo general del 21%.
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