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A company inquired whether the acquisition of a waste treatment plant and its rights in a public auction was exempt under the transfer of a business rule. The DGT ruled that, as the transferors are not transferring an autonomous economic unit, the transactions are subject to VAT.
Cuestión planteada 1º Sujeción y, en su caso exención, del Impuesto sobre el Valor Añadido de las transmisiones objeto de consulta.
La transmisión de elementos no constituye una unidad económica autónoma si no se acompaña de una estructura organizativa de factores de producción materiales y humanos. En este caso, la transmisión del inmueble es una mera cesión de bienes y la cesión de derechos y obligaciones tampoco forma una unidad autónoma. Por tanto, las transmisiones están sujetas al IVA, aplicándose la exención de edificaciones del artículo 20.uno.22º según corresponda o la inversión del sujeto pasivo si se renuncia a dicha exención.
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