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V5278-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Transfer of machinery and licences without real estate is subject to VAT as a mere transfer of assets

A company has enquired whether the acquisition of production equipment and an activity licence, excluding the premises (which would be leased separately), constitutes a transfer of a business unit exempt from VAT. The DGT has ruled that the transaction is subject to VAT because a complete organisational structure is not being transferred.

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2016-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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