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V1035-17 ·27 April 2017 ·consulta-vinculante Medium impact
Tax

Transfer of vehicles and staff is subject to VAT unless it constitutes an autonomous economic unit

A carrier inquired whether the transfer of part of their vehicle fleet and staff to a new company is subject to VAT. The DGT indicates that VAT exemption only applies if the transferred elements form an autonomous economic unit capable of conducting an activity in its own right.

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2017-04-27PublishedPublished 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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