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Se consulta si la adquisición de mobiliario, equipos y tres empleados de un concesionario constituye una transmisión de unidad económica exenta de IVA. La DGT responde que, al no haber una estructura organizativa de factores materiales y humanos suficiente, se trata de una mera cesión de bienes sujeta al impuesto.
The tax team reviews your specific situation.
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