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V0046-18 15 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · unidad económica autónoma

Transfer of trademarks, recipes and movable assets without organisational structure is subject to VAT

A company has enquired whether the sale of trademarks, goodwill, web domains, recipes and other elements of its business is exempt from VAT. The DGT has ruled that, as the transaction does not include an organisational structure of production factors, it constitutes a mere transfer of assets subject to tax.

The question raised

Liability for Value Added Tax on services performed by partners.

The DGT's ruling

For the transfer of elements to be an operation not subject to VAT, the set must constitute an autonomous economic unit capable of carrying out an activity by its own means. In this case, the transfer of trademarks, recipes, and movable property, without the necessary organizational structure, is considered a mere assignment of goods and rights. Therefore, the operation is subject to VAT and each element must be taxed independently.

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