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A gym company has enquired whether the transfer of all its business assets, involving the subletting of the premises to the acquirer, is subject to VAT. The DGT has ruled that it will not be subject to VAT if an autonomous economic unit capable of carrying out the activity is transferred.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la operación.
La transmisión de una unidad económica autónoma no está sujeta a IVA según el artículo 7.1 de la Ley 37/1992. El hecho de que el inmueble no se transmita, sino que se ceda mediante subarriendo, no impide que la operación sea una transmisión de unidad económica. Para que no esté sujeta, la transmisión debe incluir la estructura organizativa de factores de producción necesaria para desarrollar la actividad.
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