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V3028-18 ·26 November 2018 ·consulta-vinculante Medium impact
Tax

Transfer of an autonomous economic unit is not subject to VAT

An entity sought clarification on whether the transfer of its credit card issuance business, which includes staff, customers, and suppliers, was subject to VAT. The DGT ruled that the transaction is not subject to the tax as it constitutes an autonomous economic unit.

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2018-11-26PublishedPublished 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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