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A company has enquired whether the transfer of a photovoltaic solar farm (including licences, contracts, and estates) can be considered a transfer of an economic unit exempt from VAT. The DGT ruled that, as the previous management contract was cancelled, the operation constitutes a mere transfer of assets subject to tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la transmisión objeto de consulta.
Para que la transmisión no esté sujeta a IVA, los elementos deben constituir una unidad económica autónoma capaz de desarrollar la actividad por sus propios medios. Al no acompañarse la transmisión del soporte técnico-administrativo necesario, no se considera una unidad económica, sino una mera cesión de bienes sujeta a IVA. Los elementos del parque solar se consideran edificaciones y su entrega podría estar exenta, salvo renuncia de la exención.
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