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V1431-25 ·29 July 2025 ·consulta-vinculante Medium impact
Tax

Bank branch transfer not subject to VAT if autonomous economic unit

A banking entity asks whether the liquidation of a branch by transferring assets, liabilities and personnel to an existing branch is subject to VAT. The DGT responds that the operation is not subject to VAT as it meets the criteria for transfer of an autonomous economic unit.

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2025-07-29PublishedPublished 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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