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A lottery sales point owner asks whether the transfer of their licence, movable assets and materials—excluding electronic systems—is subject to VAT. The DGT states that exemption depends on whether the transferred elements can operate as an autonomous economic unit.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la transmisión descrita.
La transmisión no estará sujeta al IVA si el conjunto de elementos constituye una unidad económica autónoma capaz de desarrollar una actividad empresarial por sus propios medios. En este caso, la no sujeción se aplicará si la falta de los sistemas electrónicos no impide que los bienes transmitidos formen una estructura organizativa de factores de producción suficiente. Si los elementos no permiten desarrollar dicha actividad de forma autónoma, la transmisión estará sujeta al impuesto, tributando cada elemento de forma independiente.
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