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A company has enquired whether the transfer of a photovoltaic solar farm (including components, licences, leases, and contracts) constitutes an autonomous economic unit exempt from VAT. The DGT ruled that, as the previous management contract had been cancelled, the transfer is merely a 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 de un conjunto de bienes no esté sujeta a IVA, estos deben constituir una unidad económica autónoma capaz de desarrollar una 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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