Skip to content
V1773-22 ·27 July 2022 ·consulta-vinculante Medium impact
Tax

Transfer of a going concern may be exempt from VAT if it constitutes an autonomous economic unit

A trader subject to the equivalence surcharge has requested a ruling on whether the transfer of her business is subject to VAT. The DGT has determined that if the transfer includes an organisational structure that allows the activity to be carried out using its own means, the transaction is not subject to the tax.

In 6 key points

Lifecycle

2022-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact