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V2021-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

Transfer of a solar farm may be exempt from VAT if it constitutes an autonomous economic unit

A company has requested clarification on whether the transfer of a solar farm to another company is subject to VAT. The DGT explains that it will depend on whether the transfer includes an organisational structure and sufficient elements to constitute an autonomous economic unit, or if it is merely a transfer of assets.

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2023-07-11PublishedPublished 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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