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A company intending to transfer its fighting bull livestock business and its brand mark has asked whether the transaction is exempt. The DGT has ruled that, as an autonomous economic unit capable of carrying out an activity in its own right is not being transferred, the transaction is subject to tax.
Question posed: Treatment of the described operation.
For the transfer of a set of assets to be exempt from VAT, these must constitute an autonomous economic unit capable of carrying out a business activity by its own means. In this case, as only the livestock and the name are being transferred without other elements that would allow for the consideration of a transfer of a going concern, the operation is subject to the tax and each element must be taxed according to the applicable rules.
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