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V0714-23 ·24 March 2023 ·consulta-vinculante Medium impact
Tax

Gains from the transfer of assets used in an economic activity are included in the savings tax base

A taxpayer has requested a ruling regarding the inclusion of capital gains from the sale of a photovoltaic plant and the applicable VAT treatment. The DGT has determined that the gain is included in the savings tax base and has analysed the potential exemption from VAT due to the transfer of a business unit.

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2023-03-24PublishedPublished 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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