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A real estate marketing company asks about VAT treatment in a restructuring via absorption of several entities. The DGT states that the transfer will not be subject to VAT if the set of assets and the necessary management structure are transferred to maintain an autonomous economic unit.
Cuestión planteada Tributación de dichas operaciones de fusión en el ámbito del Impuesto sobre el Valor Añadido.
La transmisión de bienes inmuebles no estará sujeta al IVA si constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios, incluyendo la subrogación en los contratos de gestión inmobiliaria. No obstante, la transmisión de un inmueble arrendado sin la transmisión de un contrato de gestión de la actividad de arrendamiento se considera mera cesión de bienes y estará sujeta al impuesto. En caso de edificaciones, podría aplicarse la exención de segundas y ulteriores entregas, con posibilidad de renuncia para permitir la deducción.
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