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A company queried whether the acquisition of a property intended for hotel use, including furniture and licences but excluding staff management and goodwill, constitutes an autonomous economic unit. The DGT ruled that, as the ownership is separated from the operational management, it constitutes a mere transfer of assets subject to VAT.
Cuestión planteada Sujeción de la transmisión del inmueble al Impuesto sobre el Valor Añadido.
Para que una transmisión no esté sujeta al IVA, los elementos deben constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En este caso, al no transmitirse las relaciones laborales, el fondo de comercio ni los sistemas de gestión, la operación no es una unidad económica, sino la mera titularidad del inmueble. Por tanto, la transmisión está sujeta al impuesto, pudiendo aplicarse la exención de segundas entregas de edificaciones si procede.
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