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V2315-17 ·13 September 2017 ·consulta-vinculante Medium impact
Tax

Transfer of a hairdressing business exempt from VAT if it constitutes an autonomous economic unit

The applicant asks whether the purchase of a hairdressing business is subject to VAT and how to depreciate the acquired assets. The DGT indicates that VAT exemption depends on whether the transferred elements form an autonomous economic unit capable of carrying out the activity on its own.

In 6 key points

How it affects those involved

This ruling clarifies the criteria for VAT exemption in business transfers, specifically regarding the requirement for the assets to constitute an autonomous economic unit.

Lifecycle

2017-09-13PublishedPublished 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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