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A company inquired whether the transfer of a photovoltaic solar farm (including assets, licences, and contracts) is exempt as an economic unit. The DGT ruled that, because the management contract was terminated prior to the sale, there is no autonomous economic unit, and the transaction is therefore subject to VAT.
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 de un soporte técnico-administrativo necesario, se considera una mera cesión de bienes sujeta al impuesto. Los elementos del parque solar se consideran edificaciones, por lo que la entrega podría estar exenta si es una segunda entrega, salvo renuncia de la exención.
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