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The query concerns the VAT and Personal Income Tax (IRPF) treatment of an amount paid for a key money right (derecho de traspaso) in a lease agreement. The Directorate-General for Tax (DGT) determines that the key money right constitutes a service provision subject to VAT and, if the lease is part of an economic activity, these amounts are classified as income from economic activities.
The tax team reviews your specific situation.
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