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V3515-20 ·10 December 2020 ·consulta-vinculante Medium impact
Tax

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

A company has requested a ruling on whether the acquisition of a set of material and human resources, excluding ownership of the land and buildings which are to be leased, constitutes a transfer of a business unit exempt from VAT. The DGT ruled that the transaction is not subject to VAT if the transferred elements allow for the conduct of an autonomous activity, regardless of whether the real estate is provided through a lease agreement.

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2020-12-10PublishedPublished 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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