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V0046-18 ·15 January 2018 ·consulta-vinculante Medium impact
Tax

Transfer of trademarks, recipes and movable assets without organisational structure is subject to VAT

A company has enquired whether the sale of trademarks, goodwill, web domains, recipes and other elements of its business is exempt from VAT. The DGT has ruled that, as the transaction does not include an organisational structure of production factors, it constitutes a mere transfer of assets subject to tax.

In 6 key points

How it affects those involved

Businesses transferring individual assets rather than an entire business unit must account for VAT on such transactions.

Lifecycle

2018-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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