Skip to content
V3176-19 ·13 November 2019 ·consulta-vinculante Medium impact
Tax

Transfer of customer portfolio subject to VAT as not a separate economic entity

An economist enquiries whether the sale of their customer portfolio to a company, with a final price to be determined after cessation of activity, is subject to VAT. The DGT responds that the transaction is subject to tax because the portfolio alone does not constitute a separate economic entity.

In 6 key points

Lifecycle

2019-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact