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V0696-23 ·22 March 2023 ·consulta-vinculante Medium impact
Tax

Transfer of stock without organisational structure is subject to VAT via reverse charge

A company enquired whether the transfer of pallets and containers in Spain, as part of an international merger, could be considered an exempt transaction under the transfer of a business rule. The DGT ruled that, as there is no autonomous economic unit, the transaction is subject to VAT and the purchaser must apply the reverse charge mechanism.

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2023-03-22PublishedPublished 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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