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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer queried whether the amount of water re-invoiced to a commercial premises tenant should be included in the VAT taxable base. The Directorate General for Taxes (DGT) ruled that, as it constitutes an ancillary expense of the lease, it must be taxed at the standard rate of 21%.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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