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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A municipality asks whether selling a commercial property to its tenant is subject to or exempt from VAT. The DGT responds that, as the property has been rented for over two years, the transaction constitutes a second or subsequent delivery exempt from VAT, although the taxpayer may choose to waive this exemption.
The tax team reviews your specific situation.
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