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An entity inquired whether the acquisition of gym machinery and furniture, alongside a new lease agreement and own staff, constitutes a transfer of a business unit exempt from VAT. The DGT ruled that, as no organisational structure capable of carrying out the activity independently is being transferred, it is merely a transfer of assets subject to tax.
This ruling clarifies that for a transfer to be exempt from VAT under the business unit transfer rules, the assets must include an established organisational structure. Without this, the transaction is treated as a standard sale of goods subject to VAT.
The tax team reviews your specific situation.
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