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An insurer asks whether transferring its IT service structure to an Economic Interest Group (EIG) is subject to VAT and whether the EIG's services to its members are exempt. The DGT examines the exemption based on business transfer and EIG requirements.
The transfer of assets to an autonomous economic unit is exempt from VAT, and services provided by an EIG to its members are exempt under specific conditions.
The tax team reviews your specific situation.
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