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A forestry company has enquired whether the transfer of its business, limited to the right of first-cut, is exempt from VAT. The DGT has ruled that the transaction is subject to tax because it constitutes a mere assignment of rights without an organisational structure.
Question posed: Whether the transfer of said right is an operation subject to Value Added Tax.
For the transfer of assets not to be subject to VAT, the assets must constitute an autonomous economic unit capable of carrying out an activity on its own at the transferor's premises. In this case, the transfer of the first cut right does not include personnel or a structure of material and human production factors that would allow it to be considered an autonomous economic unit. Being a mere assignment of rights, the operation is subject to Value Added Tax.
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