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V1474-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

Transfer of a hotel business is not subject to VAT if an autonomous economic unit is transferred

A company has requested clarification on whether the acquisition of a hotel business, including tangible and intangible assets and the subrogation of employees, is subject to VAT. The DGT ruled that the transaction is not subject to tax if the transferred elements constitute an autonomous economic unit within the transferor's business.

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2021-05-19PublishedPublished 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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