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V0583-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Payment of liquidation share to a retiring partner is exempt from VAT

A professional civil society asks whether payment of the liquidation share to a retiring partner is subject to VAT. The DGT responds that there is no VAT liability because the payment is neither a consideration for services nor a delivery of goods, and there is no consumption.

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2026-03-11PublishedPublished 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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