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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A French company inquired whether it could deduct or claim a refund for input VAT incurred on office leases in periods prior to a regulatory change. The Directorate General for Taxes (DGT) ruled that the company may exercise its right to deduction through the general procedure under Article 115, provided the right has not expired.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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