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V1989-21 ·24 June 2021 ·consulta-vinculante Medium impact
Tax

Transfer of an autonomous economic unit is not subject to VAT

A shipping company has requested clarification on whether the sale of its business units (ferries, port terminal, and staff) is subject to VAT. The DGT ruled that because an organisational structure with production factors is being transferred, the transaction is not subject to the tax.

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2021-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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