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V2499-16 ·8 June 2016 ·consulta-vinculante Medium impact
Tax

VAT deduction on intra-group services following waiver of exemption under the group of companies regime

A parent company within a special group of companies regime seeks clarification on deduction rights and formal obligations when providing services to a subsidiary by waiving the exemption. The DGT clarifies that entities may deduct VAT according to general rules and details the analytical information requirements that the parent company must maintain.

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2016-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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