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V1115-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Transfer of an autonomous economic unit is not subject to VAT

A company seeking advice plans to acquire assets from another entity to provide therapy and speech therapy services. The DGT has ruled that, as this constitutes a transfer of an autonomous economic unit, the transaction is not subject to VAT.

In 6 key points

Lifecycle

2023-05-04PublishedPublished 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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