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V1722-20 ·1 June 2020 ·consulta-vinculante Medium impact
Tax

Transfer of furniture and lease rights without organisational structure is subject to VAT

An individual inquired whether the acquisition of a hairdressing business is exempt from VAT as a transfer of a business undertaking. The DGT ruled that, since no products, tools, or staff are transferred, it constitutes a mere transfer of assets subject to tax.

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2020-06-01PublishedPublished 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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