Skip to content
V0363-22 ·24 February 2022 ·consulta-vinculante Medium impact
Tax

Transfer of an autonomous economic unit is not subject to VAT if human and material resources are transferred

A company has requested a ruling on whether the transfer of a management support business unit is subject to VAT and the implications if the subrogation of personnel is judicially annulled. The DGT ruled that the transaction is not subject to VAT if an autonomous economic unit with a structure of production factors is transferred; however, if personnel are not transferred, the transaction is treated as a mere transfer of assets subject to tax.

In 6 key points

Lifecycle

2022-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact