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V0752-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Transfer of a business branch with its own structure may be exempt from VAT

A company sought clarification on whether the transfer of one of its three business branches (vehicle trade and repair) was subject to VAT. The DGT ruled that, as it possesses its own organisation of human and material resources, it constitutes an autonomous economic unit and is therefore not subject to the tax.

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2020-04-07PublishedPublished 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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