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A real estate development and leasing company inquires whether the spin-off of its assets into six companies is subject to VAT. The DGT determines that, as material and human elements allowing for the conduct of an autonomous economic activity are transferred, the operation is not subject to the tax.
Question posed: Subjectivity of the operation to Value Added Tax.
The transfer of a set of elements constituting an autonomous economic unit, capable of conducting a business activity by its own means, is not subject to VAT. For this non-applicability to apply, the transferred elements must be accompanied by an organizational structure of material and human production factors. In this case, as real estate, rights, and material and human elements are transferred, the requirement of an economic unit is met.
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