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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A foundation hires an Italian entrepreneur for a lighting project and asks whether it must charge VAT and whether it can deduct it. The DGT responds that the investment of the passive party must apply, and deductibility will depend on its prorata, which will be 0% if no taxable operations were carried out in the year.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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