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V2656-21 ·4 November 2021 ·consulta-vinculante Medium impact
Tax

Leasing of a business is subject to VAT and cannot benefit from VAT exemption for transfer of an economic unit

The applicant inquired whether leasing their business could be considered a transfer of an economic unit exempt from VAT. The DGT ruled that leasing constitutes a taxable supply of services rather than a transfer of assets.

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2021-11-04PublishedPublished 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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