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An insurer asks whether transferring its IT service structure to an Economic Interest Group (EIG) is subject to VAT and whether the EIG's services to its members are exempt. The DGT examines the exemption based on business transfer and EIG requirements.
Cuestión planteada Sujeción de la operación de transmisión de activos por la consultante a la Agrupación. Exención de los servicios prestados por la Agrupación, desde la sede o el establecimiento, a los miembros españoles.
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