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A query was raised regarding whether the purchase of a property intended for hotel use could be considered a transfer of an economic unit exempt from VAT. The DGT ruled that, as it does not include an organisational structure of production factors, it constitutes a mere transfer of assets subject to the tax.
Cuestión planteada Se cuestiona si a la adquisición del bien inmueble por la consultante le sería de aplicación el supuesto de no sujeción del artículo 7.1º de la Ley 37/1992.
Para que exista la no sujeción por transmisión de unidad económica, el conjunto de elementos debe permitir desarrollar una actividad autónoma. La transmisión de un inmueble sin la estructura organizativa de factores materiales y humanos necesaria se considera mera cesión de bienes. Por tanto, la operación está sujeta a IVA, pudiendo aplicarse la exención de segundas entregas de edificaciones si concurren los requisitos del artículo 20.Uno.22º.
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