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V2018-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

Acquisition of an autonomous economic unit may be exempt from VAT

A Spanish company has requested a ruling regarding the acquisition of a payment business in Portugal, the apportionment of its services, and the exemption of mediation services. The DGT indicates that non-liability due to the transfer of an economic unit depends on the assessment by the Portuguese administration and analyses the requirements for financial mediation to be exempt.

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2022-09-21PublishedPublished 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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