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V1907-14 15 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · unidad económica autónoma

Transfer of machinery and premises lease do not alone constitute a non-VATable transfer of an economic unit

The taxpayer inquired whether the acquisition of machinery and the subsequent lease of the premises where the activity is carried out could be considered a transfer of an economic unit not subject to VAT. The DGT ruled that, as the necessary material or human resources were not included, the transaction is subject to the tax.

The question raised

Cuestión planteada Sujeción de la operación.

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