Skip to content
Back to index
V5088-26 29 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · unidad económica autónoma

Transfer of customer list and machinery without staff or premises is VAT liable

A fire safety business enquires whether the transfer of its customer list and machinery, excluding the rented building and workers, is exempt from VAT. The DGT determines that the transaction is subject to VAT as it does not constitute an autonomous economic unit.

The question raised

Question posed: Subjectivity to Value Added Tax of the consulted operation.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact