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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A consultant buying used items at airline auctions asks which VAT regime applies. The DGT confirms the general regime applies and that VAT paid can be deducted if the consultant carries out taxable and non-exempt operations.
Businesses purchasing used goods from VAT-registered enterprises must apply the general VAT regime and may deduct VAT paid on taxable and non-exempt transactions.
The tax team reviews your specific situation.
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