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A real estate marketing company asks about VAT treatment in a restructuring via absorption of several entities. The DGT states that the transfer will not be subject to VAT if the set of assets and the necessary management structure are transferred to maintain an autonomous economic unit.
Question posed: Taxation of said merger operations within the scope of Value Added Tax.
Transfers of real estate shall not be subject to VAT if accompanied by subrogation into real estate management contracts, allowing for the conduct of an autonomous economic activity. However, the transfer of a leased property without subrogation into a management contract for the leasing activity shall be considered a mere transfer of assets subject to the tax. In the case of buildings, the exemption for second and subsequent supplies could apply, with the possibility of waiver to allow for deduction.
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