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V0168-16 ·19 January 2016 ·consulta-vinculante Medium impact
Tax

Transfer of business assets may be exempt from VAT

A company asks whether acquiring an autonomous entrepreneur's business assets (material and intangible assets and knowledge) is subject to VAT. The DGT responds that the transaction is not subject to VAT as it establishes an autonomous economic unit.

In 6 key points

Lifecycle

2016-01-19PublishedPublished 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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