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V1863-14 ·11 July 2014 ·consulta-vinculante Medium impact
Tax

Contribution of a business line may qualify for special Corporate Tax regime and be outside the scope of VAT

An entity has enquired whether the contribution of its wholesale fruit and vegetable business line can apply the special Corporate Tax regime and if the transaction is not subject to VAT. The DGT rules that this is possible provided it is proven to constitute an autonomous economic unit and is supported by valid economic reasons.

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2014-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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