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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company asked what VAT rate applies when buying property for its office and what happens if it is later let out. The DGT responds that the general rate is 21%, except where the property is suitable for residential use (10%), and examines autoconsumo through change of taxation classification.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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