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V2519-16 ·9 June 2016 ·consulta-vinculante Medium impact
Tax

Transfer of business assets is subject to VAT and allows for waiver of exemption

A company in liquidation has enquired whether the sale of a premises used for its business activity is subject to VAT after having registered its deregistration in the census. The DGT ruled that the status of entrepreneur is maintained until the actual cessation of activity and that the transaction may either be exempt or allow for the waiver of the exemption.

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Lifecycle

2016-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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