Skip to content
V3248-14 ·3 December 2014 ·consulta-vinculante Medium impact
Tax

Transfer of a business unit is exempt from VAT even if the premises are transferred via lease

A pharmacist inquired whether the transfer of all business assets, including the leasehold rights to the premises, is subject to VAT. The DGT ruled that the transaction is not subject to tax provided an autonomous business unit is transferred and the lease allows for the continuous use of the property for the business activity.

In 6 key points

Lifecycle

2014-12-03PublishedPublished 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