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V0175-20 ·22 January 2020 ·consulta-vinculante Medium impact
Tax

Transfer of a machinery distribution business unit may be exempt from VAT

A company transfers a machinery business unit to a new entity, excluding the real estate property but subsequently leasing it. The DGT ruled that the transaction is not subject to VAT as it constitutes an autonomous economic unit.

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2020-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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