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The applicant asks whether the purchase of a hairdressing business is subject to VAT and how to depreciate the acquired assets. The DGT indicates that VAT exemption depends on whether the transferred elements form an autonomous economic unit capable of carrying out the activity on its own.
Cuestión planteada 1ª Sujeción al Impuesto sobre el Valor Añadido de la adquisición de la peluquería.
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