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An entity inquired whether the transfer of its entire restaurant to a company was exempt from VAT. The DGT ruled that the transaction is not subject to the tax if the transferred elements form an autonomous economic unit capable of carrying out the activity on its own.
Cuestión planteada 1.- Aplicación del supuesto de no sujeción al Impuesto sobre el Valor Añadido previsto en el artículo 7.1º de la Ley 37/1992.
La transmisión de un conjunto de elementos corporales e incorporales no estará sujeta al Impuesto si constituyen una unidad económica autónoma capaz de desarrollar una actividad empresarial por sus propios medios. En el caso de un negocio de hostelería, si se transmite junto con todos los elementos personales y materiales necesarios para la explotación, la transmisión queda no sujeta según el artículo 7.1º de la Ley 37/1992. Si no se cumplen estos requisitos, la transmisión tributará según las reglas generales.
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