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V1264-19 ·4 June 2019 ·consulta-vinculante Medium impact
Tax

Habitual residence determines competent tax authority for IRPF; business transfers may be exempt from VAT

A taxpayer planning to move from Asturias to Vizcaya and sell their pharmacy seeks clarification on which tax authority manages their IRPF and the VAT treatment of the sale. The DGT clarifies that IRPF jurisdiction depends on habitual residence based on successive criteria, and that the sale of the business may not be subject to VAT if it constitutes an autonomous economic unit.

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2019-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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