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V1154-15 ·15 April 2015 ·consulta-vinculante Medium impact
Tax

Transfer of establishments constituting autonomous economic units is not subject to VAT

The taxpayer inquired whether the transfer of activities involving several drugstores and perfumeries is subject to VAT. The DGT ruled that, as the transaction involves the transfer of a universality of assets forming an autonomous economic unit, the operation is not subject to the tax.

In 6 key points

How it affects those involved

This ruling clarifies the application of VAT exemptions for the transfer of business assets, provided they constitute a cohesive economic unit.

Lifecycle

2015-04-15PublishedPublished 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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