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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer queried the status of VAT on contributions and Personal Income Tax (IRPF) implications if a housing cooperative cancels a development. The Directorate General for Taxes (DGT) ruled that the cooperative must issue credit notes to refund the VAT and that the member may declare a capital loss in their Personal Income Tax return.
The tax team reviews your specific situation.
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