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A query was raised regarding whether the contribution of real estate assets and loans to a new company constitutes a transfer of an economic unit exempt from VAT. The DGT ruled that, as it does not include a structure of human or material resources allowing for the autonomous development of the activity, it is a mere transfer of assets subject to tax.
Cuestión planteada Tributación de la operación de transmisión de los activos en el Impuesto sobre el Valor Añadido.
Para que una transmisión no esté sujeta a IVA, los elementos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en sede del transmitente. En este caso, la intención de rescindir el contrato de gestión tras la transmisión implica que solo se transmiten activos y pasivos sin estructura organizativa. Por tanto, no se aplica la no sujeción del artículo 7.1º de la Ley 37/1992 al ser una mera cesión de bienes.
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