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MEDIUM
FISCAL

Bank branch transfer not subject to VAT if autonomous economic unit

V1431-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1431-25
Published
29 Jul 2025

Summary

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.

In 6 key points

Lifecycle

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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