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A company has enquired whether the transfer of its medical device business unit, which includes assets, contracts, and staff but relies on temporary administrative services, is exempt from VAT. The DGT has ruled that it is, provided that the transferred elements allow the activity to be carried out autonomously.
Cuestión planteada Aplicación del supuesto de no sujeción del artículo 7.1 de la Ley 37/1992 a dicha operación.
La transmisión de un conjunto de elementos corporales e incorporales constituye una unidad económica autónoma si es capaz de desarrollar una actividad empresarial por sus propios medios. La prestación temporal de servicios administrativos por el transmitente no impide que la transmisión sea una unidad económica autónoma, siempre que los elementos transferidos sean suficientes para el ejercicio de la actividad.
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