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An individual has requested clarification on whether the transfer of all tangible business assets is subject to VAT if staff are not transferred. The DGT indicates that exemption depends on whether the transferred assets constitute an autonomous economic unit capable of conducting an activity on its own.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dicha transmisión.
Para que la transmisión no esté sujeta al IVA, el conjunto de elementos debe constituir una unidad económica autónoma capaz de desarrollar una actividad empresarial o profesional por sus propios medios. La falta de cesión del personal puede ser un indicio de sujeción, pero no la determina automáticamente. Si no se acompaña de la estructura organizativa necesaria de factores de producción, la transmisión estará sujeta al impuesto y cada elemento tributará de forma independiente.
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