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V1893-17 ·18 July 2017 ·consulta-vinculante Medium impact
Tax

Joint ownerships may deduct VAT on repair works and must pass it on when re-invoicing expenses

A real estate development joint ownership carries out repair works following a court ruling and agrees to recover the costs from other liable parties. The DGT rules that the joint ownership is the legal recipient of the works, is entitled to deduct the VAT, and must pass this cost on when re-invoicing the expenses to the other responsible parties.

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2017-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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