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A company inquired whether the acquisition of a hotel property, licences, and fixed assets constitutes an autonomous economic unit exempt from VAT. The DGT ruled that, as there is no organisational structure in place to carry out an autonomous economic activity by the transferor, the transactions are subject to tax.
Cuestión planteada Sujeción de dichas operaciones al Impuesto sobre el Valor Añadido.
La no sujeción por transmisión de una unidad económica requiere que los elementos transmitidos permitan desarrollar una actividad autónoma en el transmitente. Si la transmisión es una mera cesión de bienes sin estructura organizativa de factores de producción, estará sujeta al IVA. En el caso concreto, la transmisión del inmueble, las licencias y el inmovilizado no constituyen una unidad económica autónoma y tributan de forma independiente.
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