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A City Council has enquired whether the acquisition of assets from a company in liquidation through a global transfer is subject to VAT, and how hire purchase agreements are taxed. The DGT ruled that the transfer is not subject to VAT if it constitutes an autonomous economic unit, and that the lease is a supply of services until the purchase option is exercised.
Question raised: Whether the acquisition of the real estate and the rest of the assets to be acquired by the inquirer as a consequence of the indicated operation will be subject to Value Added Tax. Taxation of residential leases with an option to purchase when said option is exercised.
The transfer of a set of elements constituting an autonomous economic unit capable of carrying out an activity is not subject to VAT, provided that the transfer of assigned personnel is included. Regarding leases with an option to purchase, these are considered provisions of services as long as the option is not exercised or there is no firm commitment to do so. At that moment, the delivery of the asset shall be subject to VAT, which may be exempt if it is a second or subsequent delivery.
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