Skip to content
V0803-23 ·4 April 2023 ·consulta-vinculante Medium impact
Tax

Transfer of business assets forming an autonomous economic unit is not subject to VAT

An individual inquired whether the acquisition of a company's entire assets (stock, premises, and employees) to start a commercial activity is subject to VAT. The DGT ruled that the transaction is not subject to the tax, as it constitutes a transfer of an autonomous economic unit.

In 6 key points

Lifecycle

2023-04-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact