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Una empresa hotelera consulta si la transmisión de sus activos (inmuebles, mobiliario y unidad productiva) está exenta de IVA por ser una unidad económica autónoma. La DGT determina que la venta de los inmuebles y enseres está sujeta a IVA, mientras que la transmisión de la unidad productiva (elementos materiales y humanos) no lo está al permitir el uso duradero del inmueble mediante arrendamiento.
The tax team reviews your specific situation.
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