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V2175-25 13 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Transfer of a lottery business may be exempt from VAT if the transferred elements constitute an autonomous economic unit

A lottery sales point owner asks whether the transfer of their licence, movable assets and materials—excluding electronic systems—is subject to VAT. The DGT states that exemption depends on whether the transferred elements can operate as an autonomous economic unit.

The question raised

Liability for Value Added Tax on the described transfer.

The DGT's ruling

The transfer shall not be subject to VAT if the set of elements constitutes an autonomous economic unit capable of carrying out a business activity by its own means. In this case, the non-applicability shall apply if the absence of electronic systems does not prevent the transferred goods from forming an organizational structure of production factors that is sufficient. If the elements do not allow for the development of said activity autonomously, the transfer shall be subject to the tax, with each element being taxed independently.

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