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V0823-16 2 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · unidad económica autónoma

Transfer of an autonomous economic unit may be outside the scope of VAT and certain AIE services may be exempt

The ruling examines the non-applicability of VAT to the transfer of an insurance business and the exemption of services provided by an Economic Interest Group (AIE). The DGT determines that the transfer is outside the scope of VAT if it constitutes an autonomous economic unit, and that the AIE exemption depends on whether the services are directly necessary for the activities of its members.

The question raised

Cuestión planteada 1. Sujeción de la transmisión de los negocios de seguro de asistencia en viajes y subsidio al Impuesto sobre el Valor Añadido.

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