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An individual producing electricity through a solar installation intends to transfer it to a company. The DGT has ruled that the transaction is subject to VAT because the installation, on its own, does not constitute an autonomous economic unit without the common elements of the solar park and technical support.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre el Valor Añadido y del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La transmisión de elementos de una instalación solar no está exenta de IVA por la regla de la unidad económica autónoma si no incluye los elementos y servicios comunes del parque solar ni soporte técnico-administrativo. Asimismo, las placas solares no se consideran edificación al poder desmontarse sin menoscabo, por lo que no aplica la exención de segundas entregas de edificaciones. La operación debe tributar al tipo general del 21%.
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