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The company acquires land plots with development rights for a hotel, retaining part of the purchase price to settle the seller's mortgage. The DGT determines that the transaction is subject to VAT because it does not form an economic unit and applies the passive investor rule.
The transaction is subject to VAT as it does not constitute a single economic unit, and the passive investor regime applies to the investment in land plots for hotel construction.
The tax team reviews your specific situation.
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