Step 1: Picture the soft tissue as a glove being pulled off a hand - in a degloving injury the outer covering is stripped along a natural cleavage plane.
Step 2: That cleavage plane sits just above the muscle, so the avulsed flap carries the dermis and the fatty subcutaneous layer with it.
Step 3: The deep fascia, muscle and bone remain in place, which is why the limb can still move after the injury - the musculoskeletal column is undamaged.
Step 4: Therefore the tissues actually removed are limited to skin plus subcutaneous fat; answers adding fascia or muscle describe a deeper injury, and skin-only ignores the fat layer.
\[\boxed{\text{Skin and subcutaneous fat}}\]