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A real estate developer has requested a ruling regarding the VAT liability of a total demerger of its assets into two separate entities. The DGT has determined that the portion constituting an autonomous economic unit is not subject to VAT, whereas the portion consisting of a mere transfer of assets is taxable.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos que constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. Para que se cumpla este supuesto, la valoración de la unidad económica debe realizarse en la sede del transmitente. Si la transmisión no incluye una estructura organizativa de factores materiales y humanos, se considera mera cesión de bienes y estará sujeta al impuesto. En caso de sujeción, la entrega de inmuebles podría estar exenta si se trata de segundas o ulteriores entregas de edificaciones.
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