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V2488-17 ·4 October 2017 ·consulta-vinculante Medium impact
Tax

Transfer of an autonomous economic unit is exempt from VAT, but real estate is subject to ITP

A company has requested clarification on whether the acquisition of a service station (including real estate, staff, stock, and facilities) is subject to VAT or ITP. The DGT has ruled that the transaction is not subject to VAT as it constitutes a transfer of an economic unit, although the real estate included is subject to ITP.

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2017-10-04PublishedPublished 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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