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New guides on the latest Spanish tax and immigration developments.
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A City Council inquired whether it could pass on the VAT from a construction certificate after losing a legal dispute regarding urbanisation costs. The Directorate General for Taxes (DGT) indicates that, although the right to pass on VAT expires one year after it accrues, it remains possible to do so via a corrective invoice if the recipient agrees to bear the tax.
The tax team reviews your specific situation.
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