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V0922-23 ·19 April 2023 ·consulta-vinculante Medium impact
Tax

The transfer of real estate without subrogation of management contracts or human resources is subject to VAT

Two companies within the same group intend to transfer real estate intended for storage along with the subrogation of their clients' contracts. The DGT analyzes whether this operation qualifies as a transfer of an economic unit not subject to VAT.

In 6 key points

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2023-04-19PublishedPublished 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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