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V1106-18 ·27 April 2018 ·consulta-vinculante Medium impact
Tax

Transfer of assets exempt from VAT if they constitute an autonomous economic unit within the transferor

A query was raised regarding whether the acquisition of management, administration, custody contracts, databases, and web portal usage rights constitutes an autonomous economic unit exempt from VAT. The DGT ruled that exemption depends on whether the transferred elements allow for the independent conduct of an activity by the transferor.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for VAT exemption in business transfers, specifically focusing on whether transferred intangible assets and contracts possess sufficient functional independence to be considered an autonomous economic unit.

Lifecycle

2018-04-27PublishedPublished 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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