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The inquiry asks whether the VAT exemption for the transfer of a business unit applies when an optician relocates to a new premises without transferring the original property. The DGT ruled that, as the premises where the activity was carried out are not being transferred, the assets transferred do not constitute an autonomous business unit.
Cuestión planteada En relación con la contestación vinculante de 13 abril de 2023, número V0881-23, se desea conocer si se aplica también el supuesto de no sujeción del artículo 7.1º de la Ley 37/1992 a los supuestos de reubicaciones de tiendas de óptica en nuevas localizaciones en donde no se transmite el bien inmueble.
Para que se aplique la no sujeción del artículo 7.1º de la Ley 37/1992, los elementos transmitidos deben constituir una unidad económica autónoma en sede del transmitente. Si la actividad requiere un local específico, su transmisión o cesión de uso (como un arrendamiento) es necesaria para mantener la unidad económica. En el caso de reubicaciones donde no se transmite ni se cede el inmueble donde se desarrolla la actividad, la operación está sujeta al IVA y cada elemento debe tributar de forma independiente.
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