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V2443-23 ·8 September 2023 ·consulta-vinculante Medium impact
Tax

Transfer of material, human and technical resources for SCRAP management exempt from VAT

An entity managing packaging (SCRAP) has requested clarification on whether the contribution of material, human and technical resources to a new entity for the management of its activities is subject to VAT. The DGT has ruled that the transaction is not subject to tax, as it constitutes the transfer of an autonomous economic unit.

In 6 key points

How it affects those involved

This ruling provides legal certainty for entities undergoing restructuring or transferring business activities related to extended producer responsibility, confirming that such transfers do not trigger VAT liabilities if they constitute an autonomous economic unit.

Lifecycle

2023-09-08PublishedPublished 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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