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V2734-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Co-owners running businesses may deduct VAT on services provided by the community under specific conditions

A query was raised regarding whether a shopping centre's community of owners must charge VAT on the distribution of expenses and if co-owners can deduct it. The DGT clarifies that the distribution of common expenses is not subject to VAT, but the provision of specific community services is subject to the tax.

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2021-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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