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V1036-17 ·27 April 2017 ·consulta-vinculante Medium impact
Tax

Transfer of an autonomous economic unit may be exempt from VAT

A company has requested clarification on whether the transfer of machinery and stock to a related entity is subject to VAT. The DGT indicates that the transaction will not be subject to VAT if the transferred elements constitute an autonomous economic unit capable of carrying out 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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