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V2985-18 ·19 November 2018 ·consulta-vinculante Medium impact
Tax

Sale of goodwill is subject to VAT, but may not require settlement if the equivalence surcharge applies

A mattress retailer subject to the equivalence surcharge regime has enquired about the taxation of the sale of their goodwill. The DGT indicates that the transfer is subject to VAT, but as they are under this special regime, they will not be required to settle or pay the tax for said sale.

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2018-11-19PublishedPublished 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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