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A company has requested clarification on whether the transfer of a productive unit to another entity within its group is subject to VAT. The Directorate General for Taxes (DGT) has ruled that, as a set of elements constituting an autonomous economic unit is being transferred, the transaction is not subject to the tax.
Cuestión planteada Si dichas operaciones se encontrarían sujetas al Impuesto sobre el Valor Añadido.
La transmisión de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. Para ello, el conjunto de elementos debe permitir desarrollar una actividad económica autónoma en sede del transmitente. En este caso, al transmitirse material, derechos de cobro, ingresos y subrogarse en contratos laborales y de clientes/proveedores, se cumple la condición de unidad económica.
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