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The taxpayer inquired whether the transfer of their institutional sales, research, and back-office business, carried out in successive stages but as a single act, could be considered a transaction not subject to VAT. The DGT ruled that if the transferred elements allow for the conduct of an autonomous economic activity, the transfer is not subject to VAT, regardless of any intermediate operations.
Cuestión planteada Si la operación de transmisión del negocio citado en distintas fases sucesivas pero en unidad de acto puede considerarse como una operación no sujeta al Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos que constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. En casos de transmisiones sucesivas realizadas en unidad de acto y bajo un mismo contrato, las operaciones intermedias son irrelevantes para la aplicación de la no sujeción en la primera y última transmisión, siempre que estas sean realizadas por empresarios o profesionales y los elementos tengan consideración de unidad económica autónoma.
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