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V0520-17 ·1 March 2017 ·consulta-vinculante Medium impact
Tax

Transferor may waive exemption on second delivery of buildings if transferee is entitled to deduction

A company enquired whether a transferor engaged in both taxable and exempt activities could waive the exemption applicable to the second delivery of buildings. The DGT ruled that this is possible provided the transferee is a taxable person entitled to VAT deduction.

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2017-03-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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