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A company is selling its sole hotel building, agreeing that the buyer will hold part of the price to pay off the existing mortgage. The DGT examines whether the transaction is subject to VAT and who the VAT payer is.
The transaction may be exempt from VAT due to the nature of the sale involving a mortgage retention, and the VAT liability depends on the classification of the buyer's obligation to settle the mortgage.
The tax team reviews your specific situation.
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