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V1894-20 ·11 June 2020 ·consulta-vinculante Medium impact
Tax

Transfer of a savings life insurance business is not subject to VAT if it constitutes an autonomous economic unit

The applicant asks whether the transfer of their savings life insurance business to an insurance company is subject to VAT. The DGT rules that it will not be subject to the tax if the transferred elements allow for the conduct of an autonomous economic activity.

In 6 key points

Lifecycle

2020-06-11PublishedPublished 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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