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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A self-employed individual inquired whether the leasing of a poultry breeding business is subject to VAT or Transfer Tax (ITP), and whether Corporate Tax withholding applies. The Directorate General for Tax (DGT) ruled that the leasing of an industry is subject to VAT at 21% and, as it is subject to VAT, it is not liable for Transfer Tax.
The tax team reviews your specific situation.
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