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V3110-15 ·16 October 2015 ·consulta-vinculante Medium impact
Tax

The contribution of a leasing business line may qualify for the special Corporate Income Tax regime and not be subject to VAT

A real estate development company inquires whether the contribution of its leasing business line may apply the special Corporate Income Tax regime and whether the transaction is exempt from VAT. The DGT determines that the transaction meets the requirements for the special Corporate Income Tax regime and is considered a transfer of an economic unit not subject to VAT.

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2015-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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