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V0329-20 ·12 February 2020 ·consulta-vinculante Medium impact
Tax

Joint ownership entities may deduct VAT if they waive exemption on commercial premises purchase for rental

A consultant and their sister plan to acquire commercial premises through a joint ownership entity (comunidad de bienes) for rental purposes. The DGT examines whether the entity can be a taxable person for VAT purposes and whether it can deduct the tax after waiving the exemption on the supply of buildings.

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Lifecycle

2020-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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