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V5172-16 ·29 November 2016 ·consulta-vinculante Medium impact
Tax

Contribution of isolated assets to a company is subject to VAT as they do not constitute an autonomous economic unit

A carrier intends to contribute an authorisation and a vehicle to a new company, while a third party will contribute semi-trailers. The DGT rules that these transfers are subject to VAT because they do not form an autonomous economic unit.

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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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