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A Swiss company wishes to transfer the management of purchasing, transport, and marketing of raw materials to its Spanish subsidiary. The DGT rules that, as there is no transfer of personnel or organisational structure, the operation is a mere transfer of assets and is therefore subject to VAT.
Cuestión planteada Se plantea la sujeción al Impuesto de dicha transmisión.
Para que una transmisión no esté sujeta al IVA, los elementos transmitidos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en la sede del transmitente. La mera cesión de bienes o derechos sin una estructura organizativa de factores materiales o humanos no permite considerar la existencia de dicha unidad. En este caso, la transmisión de cartera de clientes e inventarios sin traspaso de personal se considera una mera cesión de bienes sujeta al impuesto.
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