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V2528-23 ·21 September 2023 ·consulta-vinculante Medium impact
Tax

Transfer of assets from a beach bar without staff is subject to VAT as it does not constitute an economic unit

An individual has enquired whether the transfer of three administrative concessions, a building, furniture, and machinery to a commercial entity is subject to VAT. The DGT ruled that the transaction is subject to the tax because the absence of staff prevents the assets from constituting an autonomous economic unit.

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2023-09-21PublishedPublished 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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