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V1019-17 ·27 April 2017 ·consulta-vinculante Medium impact
Tax

Sale of an industrial warehouse pending transfer following cessation of activity may be subject to VAT

A company enquired whether the sale of a property pending transfer after having commenced its cessation of activity constitutes a transaction subject to VAT. The DGT ruled that if the effective cessation of activity has not occurred, the entity maintains its status as a taxable person and the sale is subject to the tax.

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2017-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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