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An entity inquired whether the acquisition of real estate intended for shopping centres, following the termination of management contracts, could qualify for VAT exemption via the transfer of an economic unit. The DGT ruled that, due to the absence of an organisational structure comprising material and human factors, the transaction constitutes a mere transfer of assets.
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 no se considera no sujeta si no constituye una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Se considera mera cesión de bienes cuando la transmisión no se acompaña de una estructura organizativa de factores de producción materiales y humanos, o de uno de ellos. En este caso, la adquisición de inmuebles sin dicha estructura no permite aplicar la no sujeción del artículo 7.1º de la Ley del IVA.
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