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V3012-18 ·23 November 2018 ·consulta-vinculante Medium impact
Tax

The transfer of an administrative concession may be subject to VAT if ownership powers are attributed

A UK company inquires about the acquisition of a commercial premises concession and its subsequent leasing. The DGT determines that the transfer of the concession is a supply of goods subject to VAT (although exempt as a second supply of a building) and analyzes the existence of a permanent establishment.

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Lifecycle

2018-11-23PublishedPublished 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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