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A European insurance group enquired whether the transfer of assets, contracts, and personnel between its branches for restructuring purposes is subject to VAT. The DGT ruled that, as an organisational structure capable of carrying out an autonomous economic activity is being transferred, the transaction is not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de operaciones objeto de consulta. En particular, si es de aplicación el supuesto de no sujeción establecido en el artículo 7.1º de la Ley 37/1992.
La no sujeción del artículo 7.1º de la Ley 37/1992 requiere que los elementos transmitidos constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Para ello, la transmisión debe ir acompañada de una estructura organizativa de factores de producción materiales y humanos. En el caso consultado, la transferencia de contratos, activos y personal entre sucursales cumple con estos requisitos de estructura organizativa.
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