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V1176-16 ·23 March 2016 ·consulta-vinculante Medium impact
Tax

Compensation for lease termination and partial transfer of hotel assets subject to VAT

A company terminates an industrial lease agreement and must compensate the lessee, while also receiving part of their furniture and staff. The DGT has ruled that the compensation is subject to VAT as it constitutes consideration for the waiver of the business, and that the transfer of assets is taxable as it does not constitute an autonomous economic unit.

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2016-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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