Skip to content
V2133-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

Transfer of a bar business is not subject to VAT if the premises are leased to allow the activity to continue

A taxpayer wishes to transfer a café-bar business (furniture, fittings, and stock) without including the premises, which will be leased to the acquirer for five years. The DGT rules that this transaction is not subject to VAT, provided that the lease allows for the long-term continuity of the business activity.

In 6 key points

Lifecycle

2014-08-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact