Skip to content
V1793-22 ·28 July 2022 ·consulta-vinculante Medium impact
Tax

Transfer of assets and liabilities without an organisational structure is subject to VAT

A renting company enquired whether the transfer of its assets and liabilities could be considered a transaction not subject to VAT under the transfer of a business undertaking. The DGT has ruled that, as insufficient elements are transferred to carry out an autonomous activity, the transaction constitutes a mere transfer of goods subject to tax.

In 6 key points

Lifecycle

2022-07-28PublishedPublished 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