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V0533-19 ·13 March 2019 ·consulta-vinculante Medium impact
Tax

Transfer of an autonomous economic unit to branches may be exempt from VAT

An Autonomous Economic Entity (AIE) consulted whether the transfer of human and material resources to branches was subject to VAT and how services between them would be taxed. The Directorate General for Taxes (DGT) ruled that the transfer is a non-taxable operation if it constitutes an autonomous economic unit, whereas administrative services between branches are subject to VAT.

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2019-03-13PublishedPublished 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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