Skip to content
V1095-21 ·27 April 2021 ·consulta-vinculante Medium impact
Tax

Contribution may be exempt from VAT if forming an autonomous economic unit

A company asks whether the transfer of its production plants can benefit from the special activity regime and if economic justifications are valid. The DGT states that for Corporate Tax, a pre-existing differentiated organisation is required, whereas for VAT, the transfer is exempt if the elements constitute an autonomous economic unit.

In 6 key points

Lifecycle

2021-04-27PublishedPublished 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