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V0205-20 ·31 January 2020 ·consulta-vinculante Medium impact
Tax

Transfer of a livestock farm may be exempt from VAT if it constitutes an autonomous economic unit

An unclaimed estate has requested clarification on whether the transfer of a livestock farm (including tractor, livestock, and single payment rights) and the leasing of the land and premises are subject to VAT. The DGT indicates that the transaction will not be subject to VAT if the transferred elements form an autonomous economic unit capable of carrying out the activity on its own.

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2020-01-31PublishedPublished 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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