Skip to content
V1152-17 ·16 May 2017 ·consulta-vinculante Medium impact
Tax

Transfer of premises used for activities subject to the equivalence surcharge may be subject to VAT via reverse charge

A trader subject to the equivalence surcharge seeks clarification regarding the transfer of premises used as a warehouse. If the purchaser is a taxable person entitled to deduction and the seller waives the exemption, the transaction is subject to the reverse charge mechanism.

In 6 key points

Lifecycle

2017-05-16PublishedPublished 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