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An entity inquired whether the acquisition of properties intended for shopping centres, following the termination of management contracts, could qualify for non-subjectivity under the transfer of a business rule. The DGT ruled that this is not possible as the operation constitutes a mere transfer of assets without an organisational structure.
Cuestión planteada Sujeción al Impuesto de la operación señalada a la luz de lo dispuesto por el artículo 7.1º de la Ley del Impuesto sobre el Valor Añadido.
La transmisión de elementos que forman una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. Sin embargo, la mera cesión de bienes sin una estructura organizativa de factores de producción materiales y humanos no permite aplicar esta no sujeción. En este caso, la transmisión de inmuebles sin la estructura de gestión no constituye una unidad económica autónoma.
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