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A company has requested a ruling on whether the acquisition of a set of material and human resources, excluding ownership of the land and buildings which are to be leased, constitutes a transfer of a business unit exempt from VAT. The DGT ruled that the transaction is not subject to VAT if the transferred elements allow for the conduct of an autonomous activity, regardless of whether the real estate is provided through a lease agreement.
Cuestión planteada Sujeción de la operación descrita al Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos que constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. El hecho de que los inmuebles necesarios para la actividad no se transmitan, sino que se cedan mediante arrendamiento, no impide que se cumpla el supuesto de no sujeción. Se debe analizar si la estructura de factores de producción permite la continuidad de la actividad económica de forma duradera.
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