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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company that owns a rural estate for the recreational use of its sole partner asks whether it is a taxable person for VAT purposes and whether it can deduct input tax. The DGT determines that it is an entrepreneur only through the sale of goods from the exploitation to third parties, but not through the personal use of the partner.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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