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A real estate development company has enquired whether the de-merger of its lease-to-purchase activity to a third-party company is subject to VAT. The DGT has ruled that the transaction will not be subject to VAT provided that an organisational structure of production factors constituting an autonomous economic unit is transferred.
Question posed: Taxability of said operation for Value Added Tax.
The transfer of a set of elements constituting an autonomous economic unit capable of carrying out an activity by its own means is not subject to VAT. For the spin-off of real estate activity to be non-taxable, the transfer must be accompanied by the necessary organizational structure of material and human production factors. In this case, the transfer of the property together with the assignment of supervisory personnel and the subrogation of contracts would allow for non-taxability if such structure is proven.
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