- The allocation of an industrial warehouse to a sole shareholder after the dissolution and liquidation of a company is subject to VAT but is exempt as it qualifies as a second transfer of a building.
- The exemption cannot be waived because the shareholder is not considered an entrepreneur or professional for VAT purposes.
- This confirms the administrative doctrine regarding indirect taxation of real estate allocations in company liquidation processes.
- The transaction will not effectively be taxed under VAT.
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.
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