- The DGT states that buying a clinic’s premises and assets separately does not qualify as a transfer of an autonomous economic unit and is therefore subject to VAT.
- The acquisition involved two transactions: one for the premises and parking, and another for equipment, furniture, IT systems, and client portfolio, 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 constitute such a unit.
- Each transaction is considered a mere transfer of goods and is subject to VAT; the property transfer may be exempt if it is a second delivery, unless the exemption is waived.
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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