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Una empresa consulta si la venta de su negocio de concesión de marca, distribución y reparación está sujeta a IVA si no transmite los locales comerciales, sino que los alquila al comprador. La DGT responde que la operación puede no estar sujeta si el arrendamiento permite al adquirente disponer del inmueble de forma duradera para la actividad.
The tax team reviews your specific situation.
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