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A company has requested clarification on whether the partial spin-off of its credit and real estate management activity is subject to VAT. The Directorate General for Taxes (DGT) has ruled that the transfer will not be subject to VAT if the assets constitute an autonomous economic unit capable of carrying out the activity on its own.
This ruling provides legal certainty for companies undergoing restructuring, confirming that the transfer of an autonomous economic unit as a going concern avoids VAT implications.
The tax team reviews your specific situation.
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