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V2342-18 ·20 August 2018 ·consulta-vinculante Medium impact
Tax

The transfer of an autonomous economic unit by spin-off shall not be subject to VAT

A real estate development and leasing company inquires whether the spin-off of its assets into six companies is subject to VAT. The DGT determines that, as material and human elements allowing for the conduct of an autonomous economic activity are transferred, the operation is not subject to the tax.

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Lifecycle

2018-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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