Skip to content
V1279-17 ·25 May 2017 ·consulta-vinculante Medium impact
Tax

Transfer of property without an organisational structure is subject to VAT and does not qualify for non-taxability

A company enquired whether the acquisition of a property intended for use as a shopping centre could be considered a transfer of an economic unit exempt from VAT. The DGT ruled that, as it does not include an organisational structure of material and human factors, it constitutes a mere transfer of assets subject to the tax.

In 6 key points

Lifecycle

2017-05-25PublishedPublished 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