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V1640-24 ·5 July 2024 ·consulta-vinculante Medium impact
Tax

VAT on advisory costs for share acquisitions is non-deductible if not incorporated into the price of services rendered

A holding company providing management services to its subsidiaries has enquired whether it can deduct VAT on advisory costs incurred for the purchase of shares. The DGT has determined that these costs are not deductible under the terms presented.

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2024-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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