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A company sought clarification on whether the transfer of solar plants, including occupation rights and maintenance contracts, constituted an economic unit exempt from VAT. The DGT ruled that, as the necessary licences and permits for the activity are not transferred, the transaction is a mere transfer of assets subject to VAT.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la operación objeto de consulta y, en caso de sujeción, si las plantas objeto de transmisión tienen la consideración de edificación.
La transmisión de activos no constituye una unidad económica autónoma si no se incluyen las licencias, permisos o autorizaciones administrativas necesarias para la actividad. En este caso, la operación se considera una mera cesión de bienes sujeta al IVA. Por otro lado, el conjunto de elementos que integran un parque solar tiene la consideración de edificación a efectos del impuesto.
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