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A query was raised regarding whether the sale of a business unit (commercial network, clientele, staff, and goodwill) is subject to VAT and how goodwill should be treated for Corporate Tax purposes. The DGT ruled that the transaction is not subject to VAT if an organisational structure capable of carrying out an activity in its own right is transferred.
Cuestión planteada 1. Si la operación de compraventa de la referida unidad de negocio diferenciada y denominada "de procesos" y su red comercial y clientela, está o no sujeta a IVA.
La transmisión no estará sujeta al IVA si los elementos constituyen una unidad económica autónoma capaz de desarrollar una actividad empresarial por sus propios medios. En el Impuesto sobre Sociedades, el fondo de comercio debe determinarse según la normativa contable y su amortización será deducible con el límite de la veinteava parte de su importe. Si se cumplen las condiciones del artículo 103 de la LIS, dicho fondo de comercio podría amortizarse en un 150 por ciento de ese límite.
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