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A company inquired whether the gratuitous transfer of its assets and liabilities to a foundation constitutes an operation not subject to VAT and whether the foundation would have differentiated sectors. The DGT ruled that the transfer is a mere assignment of goods subject to tax, as it does not constitute an autonomous economic unit.
Cuestión planteada 1. Si la operación de cesión de los activos y pasivos de la entidad consultante puede considerarse como una operación no sujeta al Impuesto y si la actividad de alquiler que desarrollara la fundación puede considerarse como un sector diferenciado.
La transmisión de bienes no se considera una operación no sujeta si no va acompañada de una estructura organizativa de factores de producción que constituya una unidad económica autónoma. En este caso, la cesión se considera una mera cesión de bienes sujeta al IVA. Respecto a los sectores diferenciados, no es posible pronunciarse sin conocer el epígrafe CNAE de la fundación. Sobre el ITPAJD, la consulta presenta contradicciones al hablar de cesión gratuita mediante un mecanismo que exige contraprestación.
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