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V0660-20 ·2 April 2020 ·consulta-vinculante Medium impact
Tax

Transfer of a supermarket with premises lease is not subject to VAT if it constitutes an autonomous economic unit

A company acquires a supermarket including its staff and agrees to a 25-year lease for the premises with the seller. The DGT rules that the transaction is not subject to VAT as it constitutes a transfer of an autonomous economic unit.

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2020-04-02PublishedPublished 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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