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V0549-17 ·2 March 2017 ·consulta-vinculante Medium impact
Tax

Acquirer paying IIVTNU via private agreement is entitled to appeal its assessment

The applicant asks whether, having agreed in a finance lease contract to pay the IIVTNU, she has the standing to appeal the tax assessment even if the bank is the taxpayer. The DGT responds that she does, as she has a legitimate and direct interest by assuming the economic burden.

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2017-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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