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A consulting entity has raised a query regarding whether a merger with other real estate developers is subject to VAT. The DGT has ruled that the transfer of real estate assets alone constitutes a mere transfer of goods subject to tax, unless an organisational structure capable of carrying out the business activity is also transferred.
Cuestión planteada Sujeción de dicha operación al Impuesto sobre el Valor Añadido.
La transmisión de elementos no está sujeta al IVA si constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Si la operación consiste exclusivamente en la transmisión de bienes inmuebles, se considera una mera cesión de bienes sujeta al impuesto. Para que la fusión no esté sujeta, la entidad absorbida debe transmitir inmuebles junto con una estructura organizativa de factores materiales y humanos suficiente para el desarrollo de la actividad inmobiliaria.
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