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V2816-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Transfer of an autonomous economic unit is not subject to VAT

A branch of a UK entity is to transfer its assets (tangible, intangible, and human resources) to another entity within the group to continue the same activity. The DGT rules that this transaction is not subject to VAT as it constitutes an autonomous economic unit.

In 6 key points

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2018-10-26PublishedPublished 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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