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V2093-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Transfer of company stock does not constitute an autonomous economic unit and is subject to VAT

A company involved in the purchase and maintenance of racing horses inquired whether the transfer of its two horses (its entire stock) to a third party was exempt from VAT as a transfer of an economic unit. The DGT ruled that the transaction is a mere transfer of goods subject to tax.

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2021-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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