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A real estate asset management company has enquired whether the transfer of its business to its parent company via merger is subject to VAT. The DGT has ruled that, as an autonomous economic unit with its own resources is being transferred, the transaction is not subject to the tax.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido.
La transmisión de un conjunto de elementos corporales e incorporales que constituyan una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. Para que no sea una mera cesión de bienes, la transmisión debe acompañarse de una estructura organizativa de factores de producción materiales y humanos. En este caso, la transmisión de personal, locales, software y contratos permite el desarrollo de la actividad con autonomía.
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