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V2094-15 ·8 July 2015 ·consulta-vinculante Medium impact
Tax

Transfer of lump-sum payment rights subject to VAT, unless transferred as part of an economic unit or alongside land

The query concerns the VAT treatment regarding the assignment or transfer of lump-sum payment rights. The DGT determines that these transactions are subject to VAT, with nuances depending on whether they are accompanied by land or form part of an economic unit.

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2015-07-08PublishedPublished 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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