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V1493-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

Transfer of petrol stations may be exempt from VAT if they constitute an autonomous economic unit

A company has requested clarification regarding VAT liability on the acquisition of petrol stations through industrial leasing or sale and purchase agreements, as well as potential joint and several liability. The DGT clarifies that exemption from VAT requires the transferred elements to form an autonomous economic unit capable of conducting the activity independently.

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2024-06-18PublishedPublished 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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