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A query was raised regarding whether the acquisition of a building for tourist accommodation via an option to purchase is subject to VAT. The DGT ruled that, as it does not include an organisational structure of production factors (staff), it does not constitute an autonomous economic unit and must be taxed as a mere transfer of assets.
Cuestión planteada Si la transmisión originada por el ejercicio de la opción de compra está sujeta al Impuesto sobre el Valor Añadido.
Para que una transmisión no esté sujeta al IVA, los elementos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en sede del transmitente. Al adquirirse solo el inmueble y la licencia, sin el personal de limpieza y mantenimiento, la operación se considera una mera cesión de bienes sujeta al impuesto. Cada elemento deberá tributar de forma independiente según las normas aplicables, pudiendo aplicarse la exención por segundas entregas de edificaciones.
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