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A company sought clarification on whether the merger by absorption of real estate assets intended for leasing was subject to VAT. The DGT has ruled that it will not be subject to VAT provided the transfer includes the organisational structure and personnel necessary to maintain the activity as an autonomous economic unit.
Cuestión planteada Se solicita ampliación de la contestación de V1999-17, de 26 de julio de 2017, en relación con la sujeción al Impuesto sobre el Valor Añadido de la fusión por absorción en las condiciones señaladas en la misma, a la vista de la nueva información aportada.
La transmisión de elementos no está sujeta al IVA si constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Para que la fusión de inmuebles arrendados no esté sujeta, debe transmitirse la estructura organizativa de factores de producción, incluyendo medios materiales y el personal contratado para dicha actividad. Si se cumplen estas condiciones, la operación no se considera mera cesión de bienes y queda excluida de la sujeción al impuesto.
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