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V1894-19 ·18 July 2019 ·consulta-vinculante Medium impact
Tax

Sale of a single fishing vessel subject to VAT as it does not constitute an autonomous economic unit

A fishing company inquired whether the sale of one of its vessels could be considered a transfer of an economic unit exempt from VAT. The DGT ruled that, as it involves a single asset without an organisational structure of human and material factors, it is a mere transfer of goods subject to tax.

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2019-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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