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V1915-24 ·30 August 2024 ·consulta-vinculante Medium impact
Tax

Transfer of leased premises is subject to VAT and may be exempt or subject via waiver

A community of property seeks clarification on whether the acquisition of two leased premises via court ruling is subject to or exempt from VAT. The DGT determines that the transaction constitutes a mere transfer of assets subject to VAT, rather than an autonomous economic unit.

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2024-08-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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