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A company has requested clarification on whether the segregation and contribution of its payment methods business unit to another group company is subject to VAT. The Directorate General for Taxes (DGT) has ruled that the transaction is not subject to tax, as it meets the requirements for the transfer of an autonomous economic unit.
Question raised 1. Liability for Value Added Tax due to the transfer of said business.
The transfer of a set of tangible and intangible elements is not subject to VAT if they constitute an autonomous economic unit capable of carrying out an activity by its own means at the premises of the transferor. It is not necessary to transfer the common management and administration equipment of the group, provided that the human and material resources necessary for the autonomous operation of the activity are transferred. The acquirer is subrogated into the position of the transferor regarding tax deductions.
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