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A company has requested clarification on whether the contribution of real estate assets and their management resources to a new company is subject to VAT. The DGT has ruled that the transaction is not subject to VAT if the transferred elements constitute an autonomous economic unit capable of conducting an activity through its own means.
Question raised 1. Taxation in Value Added Tax for the restructuring operation.
The transfer of a set of elements is not subject to VAT if they form part of the business assets and constitute an autonomous economic unit in the transferor. In order not to be a mere assignment of assets, it must be accompanied by an organizational structure of material and human production factors. The transfer may be carried out in successive phases provided that it is done within the framework of the same contract and all essential elements are transferred. The acquirer is subrogated into the position of the transferor regarding the application of deduction rules.
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