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A company has requested a ruling on whether the transfer of its hotel operation contract, involving the subrogation of the acquirer into the lease, is subject to VAT. The DGT has ruled that the transaction is subject to the tax, as it is considered a mere assignment of rights that does not constitute an autonomous economic unit.
Cuestión planteada Sujeción de la operación al Impuesto.
La transmisión de un conjunto de elementos que forman una unidad económica autónoma no está sujeta al IVA. Sin embargo, la mera cesión de bienes o derechos, que no se acompaña de una estructura organizativa de factores de producción materiales y humanos que permita considerar una unidad económica autónoma, sí está sujeta al impuesto. La cesión del derecho a explotar un negocio hotelero es una mera cesión de derechos y está sujeta al IVA, aunque el adquirente asuma la plantilla de trabajadores.
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