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V5171-16 ·29 November 2016 ·consulta-vinculante Medium impact
Tax

Transfer of a hotel property without an organisational structure is subject to VAT

A query was raised regarding whether the purchase of a property intended for hotel use could be considered a transfer of an economic unit exempt from 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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2016-11-29PublishedPublished 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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