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V1402-18 ·28 May 2018 ·consulta-vinculante Medium impact
Tax

Transfer of off-branch ATM business is not subject to VAT

A financial institution has enquired whether the transfer of its off-branch ATM business is subject to VAT. The DGT has ruled that the transaction is not subject to the tax as it constitutes an autonomous economic unit.

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2018-05-28PublishedPublished 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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