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A query was raised regarding whether the sale of a pharmacy, including all its assets but excluding the premises (which will be leased to the buyer), is subject to VAT. The DGT ruled that the transaction is not subject to the tax as it constitutes an autonomous economic unit.
Cuestión planteada Sujeción al impuesto de esta operación.
La transmisión de un conjunto de elementos que constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios no está sujeta al IVA. El hecho de que el local no se transmita, sino que se ceda mediante arrendamiento para permitir la continuidad de la actividad, no impide la aplicación de la no sujeción. Se requiere que los elementos transmitidos cuenten con la estructura organizativa de factores de producción necesaria.
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