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The taxpayer inquired whether the transfer of an administrative concession and its related assets is subject to VAT if the personnel are not transferred. The DGT ruled that, as it does not include an organisational structure of material and human factors capable of carrying out an autonomous activity, it constitutes a mere transfer of assets subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la referida transmisión.
Para que la transmisión de elementos sea no sujeta al IVA, el conjunto debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. La mera cesión de bienes o derechos, sin una estructura organizativa de factores de producción que permita dicha autonomía, está sujeta al impuesto. En este caso, al no acompañarse la concesión del personal, no se considera unidad económica autónoma.
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