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V0891-18 ·6 April 2018 ·consulta-vinculante Medium impact
Tax

Transfer of assets from a business without organisational structure is subject to VAT

A company requested clarification on whether the transfer of assets from a coffee and ice cream parlour was exempt from VAT. The DGT ruled that, as the transaction did not include employees or the premises lease, it constitutes a mere transfer of goods subject to tax.

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2018-04-06PublishedPublished 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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