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V1307-23 ·17 May 2023 ·consulta-vinculante Medium impact
Tax

Transfer of psychological therapy and speech therapy centres exempt from VAT if they constitute an autonomous economic unit

A commercial entity has requested a ruling on whether the transfer of three psychological therapy and speech therapy centres is subject to VAT. The DGT has ruled that the transaction will not be subject to the tax if the transferred elements allow for the conduct of an autonomous economic activity.

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2023-05-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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