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A company has requested clarification on whether the contribution of real estate assets, along with the necessary management resources, to a new company is subject to VAT. The DGT ruled that if an autonomous economic unit capable of carrying out the activity is transferred, the transaction is not subject to the tax.
Question raised: Taxation of the operation in Value Added Tax.
The transfer of a set of elements constituting an autonomous economic unit within the transferor is not subject to VAT. To this end, the elements must be sufficient to carry out an activity by their own means, including an organizational structure of material and human factors. If the transfer is carried out in successive phases under the same contract, the non-subjectivity is maintained provided that all essential elements are transferred. The acquirer is subrogated into the position of the transferor regarding the right to deduction.
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