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A query was raised regarding whether the acquisition of shopping centre properties is subject to VAT when the transferor retains the material and human resources for rental management. The DGT ruled that the transaction is subject to tax as it constitutes a mere transfer of assets without its own organisational structure.
Cuestión planteada Sujeción al Impuesto de la operación señalada a la luz de lo dispuesto por el artículo 7.1º de la Ley del Impuesto sobre el Valor Añadido.
La transmisión de elementos no está exenta de IVA si no constituye una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Al permanecer en el transmitente los medios materiales y personales para la gestión, la entrega de los inmuebles se considera una mera cesión de bienes. Por tanto, la operación está sujeta al Impuesto sobre el Valor Añadido.
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