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A company has enquired whether the acquisition of a productive unit (staff, machinery, and industrial buildings) is subject to VAT and Transfer Tax (ITP/AJD) if the properties are leased rather than transferred. The DGT has determined that the transaction may not be subject to VAT if an autonomous economic unit is transferred, whereas for ITP/AJD, liability will depend on whether the assets are movable or immovable.
Question posed: Subjectivity of the operation.
The transfer of an autonomous economic unit is not subject to VAT, even if the real estate necessary for the activity is transferred via long-term lease or if not all machinery is transferred, provided that those transferred are sufficient. Regarding ITP/AJD, assets with the character of real estate shall be taxed as onerous transfers of property, whereas movable assets shall not be subject to said modality.
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