- A company is transmitting machinery, equipment, employees, and contracts to another company for the exercise of an activity
- Certain contracts being developed for third parties and accounts receivable or payable related to those contracts are not included in the transmission
- The transmitted elements are accompanied by the necessary organizational structure of production factors, which determines the non-subjection to VAT
- Not transmitting certain contracts to the acquiring entity does not prevent the application of the non-subjection, as long as human resources and necessary materials are also transferred, creating an economically autonomous unit.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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