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V2203-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

Transfer of a relocated optician's shop without transfer of original premises is subject to VAT

The inquiry asks whether the VAT exemption for the transfer of a business unit applies when an optician relocates to a new premises without transferring the original property. The DGT ruled that, as the premises where the activity was carried out are not being transferred, the assets transferred do not constitute an autonomous business unit.

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2024-10-14PublishedPublished 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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