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V0594-23 ·13 March 2023 ·consulta-vinculante Medium impact
Tax

Sale of assets from a business without an organisational structure is subject to VAT

A query was raised regarding whether the sale of equipment, fixtures, fittings, and furniture from a former hospitality business is subject to VAT. The DGT ruled that, as the sale does not constitute an autonomous economic unit, the transaction is a mere transfer of goods subject to the tax.

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2023-03-13PublishedPublished 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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