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V2683-20 ·2 September 2020 ·consulta-vinculante Medium impact
Tax

Transfer of shares and assignment of debts are taxable but exempt from VAT

A company has requested a ruling on whether the assignment of a debt to its partners and the transfer of shares by its debtor are subject to VAT. The DGT has determined that both transactions are subject to the tax but benefit from specific exemptions.

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2020-09-02PublishedPublished 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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