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An entity has requested clarification on whether the acquisition of a metal carpentry business, including the lease of the premises from the former owner, is subject to VAT. The DGT ruled that the transaction is not subject to VAT provided that an autonomous economic unit is transferred and the lease allows for the long-term use of the property for the business activity.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la operación objeto de consulta.
La transmisión de un conjunto de elementos que constituyen una unidad económica autónoma no está sujeta a IVA, aunque no se transmita la propiedad del inmueble. El hecho de que el local se ceda mediante arrendamiento no impide la no sujeción, siempre que el contrato permita al adquirente disponer del inmueble de forma duradera para la actividad. Se requiere que la transmisión incluya una estructura organizativa de factores de producción y no sea una mera cesión de bienes.
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