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An entity managing packaging (SCRAP) has requested clarification on whether the contribution of material, human and technical resources to a new entity for the management of its activities is subject to VAT. The DGT has ruled that the transaction is not subject to tax, as it constitutes the transfer of an autonomous economic unit.
Cuestión planteada Si las referidas aportaciones que se realicen a la entidad beneficiaria se encontrarían sujetas al Impuesto sobre el Valor Añadido.
La transmisión de elementos materiales, humanos y técnicos necesarios para la gestión y administración de envases no estará sujeta al IVA si estos constituyen una unidad económica autónoma. Para que se aplique la no sujeción del artículo 7.1º de la Ley 37/1992, el conjunto de elementos debe ser suficiente para desarrollar una actividad económica por sus propios medios. En este caso, la estructura organizativa de factores de producción permite considerar la transmisión como una unidad económica autónoma.
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