Skip to content
V0985-19 ·8 May 2019 ·consulta-vinculante Medium impact
Tax

Transfer of a branch is not subject to VAT if it constitutes an autonomous economic unit

A financial asset management entity inquired whether the transfer of its Spanish branch to another entity is exempt from VAT. The DGT ruled that the transaction is not subject to the tax if the transferred elements constitute an autonomous economic unit.

In 6 key points

Lifecycle

2019-05-08PublishedPublished 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