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A company owned by a local council has requested a ruling on whether the dissolution and transfer of land to the council is exempt from VAT as a transfer of a business. The DGT has ruled that non-liability depends on whether the transferred elements form an autonomous economic unit with an organisational structure.
Cuestión planteada Si resulta aplicable el supuesto de no sujeción previsto en el artículo 7.1º de la Ley del Impuesto sobre el Valor Añadido a la operación consultada de disolución y liquidación o en caso de que se realice mediante una cesión global de activos y pasivos.
Para aplicar la no sujeción del artículo 7.1º, el conjunto de elementos transmitidos debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Si la transmisión de terrenos no incluye la necesaria estructura organizativa de factores de producción humanos y materiales, la operación estará sujeta al IVA. En ese caso, la entrega de terrenos podría estar exenta según el artículo 20.uno.20º de la Ley.
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