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V0619-16 ·15 February 2016 ·consulta-vinculante Medium impact
Tax

Transfer of shares in a company with real estate used for business activities is, in principle, exempt from VAT

A query was raised regarding whether the transfer of corporate shares in an entity holding real estate is subject to VAT. The DGT determines that the transaction is exempt if the properties are used for business activities and the operation is not intended to evade tax.

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2016-02-15PublishedPublished 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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