- The DGT states that the separate purchase of a clinic’s premises and assets does not constitute the transfer of an autonomous economic unit and is therefore subject to VAT.
- The acquisition involved two transactions: buying the premises and parking from one company, and the equipment, furniture, IT systems, and client portfolio from another, with no transfer of employees.
- Article 7.1 of the VAT Law, which exempts transfers of autonomous economic units, does not apply because the transactions do not collectively form such a unit.
- The sale of the premises, if it is a second transfer of a building, is subject to VAT but may be exempt unless the exemption is waived, in which case reverse charge applies.
Source: allyon-etl.es
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.
