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V2368-20 ·10 July 2020 ·consulta-vinculante Medium impact
Tax

Transfer of a business may be outside the scope of VAT if elements constitute an autonomous economic unit

A query was raised regarding whether the acquisition of restaurant assets, excluding the premises to be leased separately, is subject to VAT. The DGT indicates that the transaction will be outside the scope of VAT if the transferred elements form an autonomous economic unit capable of carrying out the activity on its own.

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2020-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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