Skip to content
V1774-14 ·8 July 2014 ·consulta-vinculante Medium impact
Tax

Transfer of leased premises may be exempt from VAT if it constitutes an autonomous economic unit

A taxpayer has enquired whether the transfer of their business activity involving the leasing of commercial premises is considered an autonomous economic unit, thereby avoiding VAT. The DGT explains that to avoid VAT liability, there must be an organisational structure of material and human factors that allows the activity to be carried out autonomously.

In 6 key points

Lifecycle

2014-07-08PublishedPublished 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