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V0710-18 ·16 March 2018 ·consulta-vinculante Medium impact
Tax

Merger by absorption is exempt from VAT, but prior transfer of staff and assets is subject to it

An entity sought clarification on the VAT treatment of a restructuring involving the transfer of staff and assets, followed by a merger by absorption. The DGT determined that the merger is not subject to VAT as it constitutes a transfer of an economic unit, whereas the prior transfer is taxable as it is merely a transfer of assets.

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2018-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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