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Una empresa consulta si la adquisición de una cartera de clientes, un congelador, un contrato de arrendamiento de camión y la subrogación de un empleado están exentos de IVA. La DGT responde que la no sujeción depende de si estos elementos forman una unidad económica autónoma capaz de desarrollar una actividad por sí misma.
The tax team reviews your specific situation.
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