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V0905-24 ·24 April 2024 ·consulta-vinculante Medium impact
Tax

Asset transfers upon company dissolution are subject to VAT as they do not constitute an autonomous economic unit

A construction company is dissolved, and its assets (garages and a plot of land) are allocated to its partners. The DGT has ruled that the transfer of these assets is subject to VAT because they do not form an autonomous economic unit, although it examines potential exemptions based on the type of property.

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2024-04-24PublishedPublished 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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