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A query was raised regarding whether the acquisition of facilities from a service station and a diesel centre is exempt from VAT under the transfer of a business rule. The DGT ruled that, as no staff, stock, or goodwill are transferred, the transaction is a mere transfer of assets subject to tax.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
Para que una transmisión no esté sujeta a IVA, los elementos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, al no incluirse personal, existencias ni fondo de comercio, la transmisión se considera una mera cesión de bienes. Por tanto, cada elemento debe tributar de forma independiente según las normas aplicables. Respecto a los inmuebles, la operación estará sujeta o exenta según se cumplan las condiciones del artículo 20.Uno.22º de la Ley.
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