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A company inquired whether the acquisition of a hotel and a parking concession, involving subrogation in industrial lease agreements but without the transfer of personnel, constitutes an economic unit. The DGT ruled that it does not, as the organisational structure of production factors is lacking.
Cuestión planteada Aclaración de algunas cuestiones recogidas en la contestación vinculante de 27 de junio de 2019, consulta V1612-19.
La transmisión de un inmueble destinado a hotel y de una concesión administrativa no constituye una unidad económica autónoma si no se acompaña de la necesaria estructura organizativa de factores de producción. Al no haber cesión de personal, la operación se considera una mera cesión de bienes. Por tanto, cada elemento debe tributar de forma independiente según las normas del IVA aplicables.
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