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The applicant asks whether the transfer of assets for an insurance activity is subject to VAT. The DGT indicates that the transaction will not be subject to VAT if the transferred assets constitute an autonomous economic unit capable of carrying out an activity on its own.
Cuestión planteada Sujeción de dicha venta al Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales no está sujeta al IVA si constituyen una unidad económica autónoma en el transmitente, capaz de desarrollar una actividad empresarial o profesional por sus propios medios. Para que no sea una mera cesión de bienes, la transmisión debe ir acompañada de una estructura organizativa de factores de producción materiales y humanos. La valoración de si existe dicha unidad debe realizarse en la sede del transmitente, independientemente de la actividad que desarrolle el adquirente.
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