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An individual has enquired whether the transfer of three administrative concessions, a building, furniture, and machinery to a commercial entity is subject to VAT. The DGT ruled that the transaction is subject to the tax because the absence of staff prevents the assets from constituting an autonomous economic unit.
Cuestión planteada Si dichas operaciones se encontrarían sujetas al Impuesto sobre el Valor Añadido.
La transmisión no constituye una unidad económica autónoma al no incluir medios humanos, por lo que se considera una mera cesión de bienes sujeta a IVA. La transmisión de la concesión del inmueble es una entrega de bienes sujeta al impuesto, aunque podría estar exenta si es una segunda entrega de edificación tras dos años de uso. Los demás elementos materiales tributan al tipo general de IVA como entrega de bienes.
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