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A carrier intends to contribute an authorisation and a vehicle to a new company, while a third party will contribute semi-trailers. The DGT rules that these transfers are subject to VAT because they do not form an autonomous economic unit.
Cuestión planteada Si la aportación de los elementos a la sociedad constituye una operación no sujeta al Impuesto.
Para que la transmisión de elementos sea una operación no sujeta al IVA, el conjunto debe constituir una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. La mera cesión de bienes sin una estructura organizativa de factores de producción materiales y humanos no cumple este requisito. En este caso, la aportación de elementos aislados se considera mera cesión de bienes sujeta al impuesto.
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