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An economic interest group has requested clarification on whether the transfer of all its assets and personnel to the branches of an insurance group is subject to VAT. The DGT ruled that, as an organisational structure of production factors is being transferred, the transaction is not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las transmisiones objeto de consulta.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios en el transmitente no está sujeta al IVA. Para que se cumpla este supuesto, los elementos deben ir acompañados de una estructura organizativa de factores de producción materiales y humanos. En este caso, la transmisión de elementos patrimoniales y personal afecto a las funciones de la agrupación permite considerar que se transmite una unidad económica autónoma.
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