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A company requested a ruling on the taxation of a hotel purchase where the property ownership and the operating rights belong to different entities in liquidation. The DGT determined that, as they do not constitute an autonomous economic unit on their own, the transaction is subject to VAT.
Cuestión planteada 1) Si la operación descrita se encuentra sujeta al Impuesto sobre el Valor Añadido, al Impuesto sobre Transmisiones Patrimoniales Onerosas y Actos Jurídicos Documentados, y al Impuesto sobre Sociedades.
La transmisión de un inmueble y un contrato de explotación por parte de distintas sociedades no constituye una unidad económica autónoma, por lo que ambas operaciones están sujetas al IVA. La transmisión del inmueble puede estar exenta según su naturaleza de primera o segunda entrega. El ITPAJD dependerá de la aplicación del IVA, pudiendo tributar por transmisiones patrimoniales o actos jurídicos documentados. En el Impuesto sobre Sociedades, la entidad transmitente debe valorar el inmueble según el TRLIS y el Código de Comercio.
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