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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A restaurator asks whether rental expenses can be deducted during months when the business is closed. The DGT responds that such deduction is possible both in personal income tax and VAT due to the seasonal nature of the activity.
Businesses with seasonal operations can deduct rental expenses during periods of inactivity, improving tax efficiency.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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