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Transfer of customer list and machinery without staff or premises is VAT liable
V5088-26
Transfer of shareholdings may be VAT-exempt if it involves transfer of an autonomous economic unit
V1033-26
Incomes from project reviews as independent expert are deemed economic activities
V0465-26
La transmisión de una unidad económica autónoma puede estar no sujeta a IVA
V2596-25
Transfer of a lottery business may be exempt from VAT if the transferred elements constitute an autonomous economic unit
V2175-25
Bank branch transfer not subject to VAT if autonomous economic unit
V1431-25
Transfer of a parking business with its structure is exempt from VAT
V1411-25
The transfer of an insurance portfolio and office equipment is subject to VAT as it does not constitute an autonomous economic unit
V0149-25
The status of entrepreneur of the Deposit Guarantee Fund depends on the conduct of an economic activity with the organization of production factors
V2566-24
Harmonised investment fund: no VAT entrepreneur status or Model 347 obligation
V2298-24
Income from consultancy to CEPAL taxed in Spain on world income based on classification
V2598-21
Property transfers with subrogation in management contracts may be exempt from VAT
V2723-20
Incomes from consultancy for EU Commission subject to Spanish IRPF if no labour relationship
V1363-20
La transmisión de activos inmobiliarios con medios de gestión puede no estar sujeta a IVA si constituye una unidad económica autónoma
V0294-20
Requisitos para la no sujeción al IVA en la transmisión de una unidad económica autónoma
V0169-20
La transmisión de activos inmobiliarios con su estructura de gestión puede no estar sujeta a IVA
V2183-19
Experts' EU payments taxed as worldwide income
V0229-17
La transmisión de una unidad económica autónoma puede estar no sujeta al IVA
V4068-15
Warehouse leasing may constitute a permanent establishment if it has means and continuity
V0085-14
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