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V2175-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Transfer of a lottery business may be exempt from VAT if the transferred elements constitute an autonomous economic unit

A lottery sales point owner asks whether the transfer of their licence, movable assets and materials—excluding electronic systems—is subject to VAT. The DGT states that exemption depends on whether the transferred elements can operate as an autonomous economic unit.

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2025-11-13PublishedPublished 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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