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V2741-19 ·8 October 2019 ·consulta-vinculante Medium impact
Tax

Transfer of business assets may be exempt from VAT if they constitute an autonomous economic unit

An individual has requested clarification on whether the transfer of all tangible business assets is subject to VAT if staff are not transferred. The DGT indicates that exemption depends on whether the transferred assets constitute an autonomous economic unit capable of conducting an activity on its own.

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2019-10-08PublishedPublished 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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