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V3028-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

Entrepreneur status and VAT liability maintained on asset transfers following tax census deregistration

A cooperative inquired whether it needed to re-register for tax purposes to transfer its assets after deregistering from the business census. The DGT ruled that entrepreneur status is not lost through mere census formalities if there is no effective cessation of activity, meaning such transfers remain subject to VAT.

In 6 key points

How it affects those involved

This ruling clarifies that administrative deregistration does not automatically terminate tax obligations or entrepreneur status, ensuring that asset transfers by entities that have not truly ceased operations remain within the scope of VAT.

Lifecycle

2020-10-08PublishedPublished 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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