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A company asks whether it can deduct VAT on parking fees for its employees and whether this constitutes species remuneration. The DGT responds that VAT is deductible if the service serves business purposes and does not constitute species remuneration if the use is collective and indistinguishable.
Companies can deduct VAT on employee parking fees provided the service is for business purposes and used collectively and indiscriminately, without it being considered species remuneration.
The tax team reviews your specific situation.
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