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V0534-21 ·9 March 2021 ·consulta-vinculante Medium impact
Tax

Transfer of an autonomous economic unit is not subject to VAT, even if financial assets are excluded

A company has requested clarification on whether the transfer of assets for photovoltaic activity (staff, machinery, furniture), excluding shareholdings, balances, or cash, is exempt from VAT. The DGT ruled that the transaction is not subject to VAT provided that an autonomous economic unit with sufficient human and material resources is transferred.

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2021-03-09PublishedPublished 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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