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The taxpayer asks whether the allocation of assets to shareholders upon company dissolution is exempt from VAT. The DGT rules that these transactions are, in principle, subject to VAT, unless an autonomous economic unit is transferred.
Cuestión planteada 1.) Aplicación de la no sujeción establecida en el artículo 7.1º de la Ley del Impuesto sobre el Valor Añadido a las operaciones de disolución y liquidación.
La adjudicación de bienes por disolución es una entrega de bienes sujeta a IVA, salvo que se transmita un conjunto de elementos que constituya una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. Para que opere la no sujeción, la transmisión debe incluir una estructura organizativa de factores de producción y el adquirente debe tener la intención de mantener dicha afectación empresarial. Si se trata de edificaciones, la transmisión podría estar sujeta y exenta según el artículo 20.Uno.22º de la Ley del IVA.
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