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V2081-22 ·29 September 2022 ·consulta-vinculante Medium impact
Tax

The transfer of a 'run-off' insurance portfolio is not subject to VAT if it constitutes an autonomous economic unit

A branch of a Swiss entity transfers a portfolio of medical liability policies in a 'run-off' situation to an Irish branch. The DGT determines that the transaction is not subject to VAT if the transferred elements allow the activity to be carried out autonomously.

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2022-09-29PublishedPublished 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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