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V1411-25 ·24 July 2025 ·consulta-vinculante Low impact
Tax

Transfer of a parking business with its structure is exempt from VAT

A company asks whether the acquisition of a parking property together with its equipment and staff constitutes a transfer of an autonomous economic unit. The DGT responds that, due to the existence of an organisational structure of production factors, the transaction is exempt from VAT but subject to Wealth Transfers Tax.

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2025-07-24PublishedPublished 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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