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V2952-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

Sale of business furniture and installations subject to VAT if not constituting an autonomous economic unit

A professional under the equivalence surcharge regime enquires whether the sale of their furniture and installations, along with the waiver of rights, is subject to VAT. The DGT rules that, as this does not constitute a transfer of an autonomous economic unit but rather a mere transfer of assets, the transaction is subject to the tax.

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2019-10-23PublishedPublished 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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