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V3270-17 ·21 December 2017 ·consulta-vinculante Medium impact
Tax

Transfer of real estate without an organisational structure is subject to VAT as it does not constitute an economic unit

A company has enquired whether the acquisition of two properties intended for hotel use, without any other elements of the business, is subject to VAT. The DGT ruled that, as it does not include an organisational structure of production factors, it constitutes a mere transfer of assets subject to the tax.

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2017-12-21PublishedPublished 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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