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V1649-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

Transfer of road cleaning machinery and staff is exempt from VAT as it constitutes an economic unit

A local council inquired whether the acquisition of machinery and the subrogation of employees for road cleaning services could benefit from the zero VAT rate introduced due to COVID-19. The DGT ruled that the transaction is not subject to VAT, as it constitutes a transfer of an autonomous economic unit.

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2020-05-27PublishedPublished 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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