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V2723-20 ·4 September 2020 ·consulta-vinculante Medium impact
Tax

Property transfers with subrogation in management contracts may be exempt from VAT

An real estate entity asks whether property contributions from its subsidiaries during a restructuring are subject to VAT. The DGT responds that if properties are transferred together with the organisational structure necessary to form an autonomous economic unit, the transaction is not subject to VAT.

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2020-09-04PublishedPublished 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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