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V0051-20 ·14 January 2020 ·consulta-vinculante Medium impact
Tax

The VAT taxable base and the IRPF withholding base include expenses recharged by the lessor

A company asks how to determine the VAT taxable base when the lessor recharges utilities and common expenses. The DGT responds that both the VAT base and the IRPF withholding base must include the rent and all recharged expenses.

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2020-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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