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The applicant seeks clarification on the VAT and Personal Income Tax (IRPF) implications of transferring a driving school business. The Directorate General for Taxes (DGT) states that VAT exemption depends on whether the transferred assets allow for the conduct of an autonomous economic activity and explains how to calculate capital gains for IRPF purposes.
This ruling clarifies the criteria for VAT exemption in business transfers and provides guidance on the calculation of capital gains for tax purposes.
The tax team reviews your specific situation.
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