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V2439-17 ·2 October 2017 ·consulta-vinculante Medium impact
Tax

Transfer of an intangible between related parties valued at cost for VAT and market value for Corporate Tax

A company seeks to transfer an intangible asset it developed to a related entity within its group. The DGT rules on the taxable base for VAT and the application of the tax reduction for the transfer of intangibles in Corporate Tax.

In 6 key points

Lifecycle

2017-10-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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