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A taxpayer inquired whether the transfer of their business (furniture, machinery, and goodwill) is exempt from VAT as an economic unit. The DGT ruled that, due to the absence of an organisational structure comprising material and human factors, the transaction is considered a mere transfer of assets subject to tax.
Cuestión planteada 1ª Tributación en el IVA de dicho traspaso.
Para que la transmisión de un conjunto de elementos sea una operación no sujeta al IVA, debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. La mera cesión de bienes, sin una estructura organizativa de factores de producción, no cumple este requisito. En este caso, la transmisión de mobiliario y un derecho de traspaso se considera una mera cesión de bienes sujeta al IVA, debiendo tributar cada elemento de forma independiente.
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