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A consultancy firm inquired whether the sale of its client portfolio and the transfer of two employees were exempt from VAT. The DGT ruled that the transaction is subject to tax because the client portfolio does not, in itself, constitute an autonomous economic unit.
Cuestión planteada Si la transmisión queda sujeta al Impuesto sobre el Valor Añadido.
Para que una transmisión de bienes no esté sujeta al IVA, debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. La cesión de una cartera de clientes no se considera una unidad económica autónoma de forma aislada, y la inclusión de algunos trabajadores no cambia esta conclusión. Por tanto, la operación está sujeta al impuesto.
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