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V0459-14 ·20 February 2014 ·consulta-vinculante Medium impact
Tax

Share acquisitions may be VAT exempt and property transfers taxed according to their VAT treatment

The ruling examines the taxation of share acquisitions and property transfers. The DGT determines that share acquisitions are exempt from VAT (except under Article 108 of the Securities Market Law) and that the taxation of property transfers depends on whether the exemption or the reverse charge mechanism applies.

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2014-02-20PublishedPublished 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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