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V3268-18 ·26 December 2018 ·consulta-vinculante Medium impact
Tax

Transfer of credit rights and works in progress subject to VAT if business intent is proven

The taxpayer asks whether the transfer of credit rights and works received through exchange is subject to VAT and if it constitutes an economic activity for Income Tax purposes. The DGT rules that VAT liability and the existence of an economic activity depend on proving the intent to carry out an activity through objective elements.

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2018-12-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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