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A Spanish company has requested a ruling regarding the acquisition of a payment business in Portugal, the apportionment of its services, and the exemption of mediation services. The DGT indicates that non-liability due to the transfer of an economic unit depends on the assessment by the Portuguese administration and analyses the requirements for financial mediation to be exempt.
Cuestión planteada 1. Sujeción al Impuesto sobre el Valor Añadido de la operación de adquisición del negocio de pagos a una entidad portuguesa.
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