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A financial institution and its real estate subsidiaries have requested a ruling on whether the contribution of assets and management resources to a new company constitutes a transfer of an economic unit not subject to VAT. The DGT has ruled that if the transferred elements allow for the development of an autonomous activity within the transferor, the transaction is not subject to the tax.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de bienes y derechos no está sujeta a IVA si constituyen una unidad económica autónoma capaz de desarrollar una actividad empresarial por sus propios medios en sede del transmitente. En este caso, la aportación de inmuebles junto con la subrogación en un contrato de gestión inmobiliaria puede cumplir este requisito. Si la transmisión se realiza en fases sucesivas bajo un mismo contrato, se mantiene la no sujeción siempre que se transmitan todos los elementos esenciales de la unidad económica.
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