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The inquirer asks whether the acquisition of a client portfolio and part of a company's fixed assets is subject to VAT and whether it must be reported in Form 347. The DGT responds that, as there is no autonomous economic unit, the transaction is subject to the tax and must be included in the corresponding declarations.
Question raised The question is raised regarding the liability for Tax of said transfer and the obligation to declare it in form "347" for the declaration of transactions with third parties.
The transfer of a client portfolio without an organizational structure of material and human production factors that constitutes an autonomous economic unit is considered a mere assignment of rights and is subject to VAT. In this case, the transfer of each asset and right shall be taxed under the general regime. Furthermore, if transactions with third parties exceed 3,005.06 euros, they must be included in Form 347.
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