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V2820-23 ·17 October 2023 ·consulta-vinculante Medium impact
Tax

IVA deductions allowed for dissolved community of goods

A physical person asks whether IVA paid by a dissolved community of goods on works carried out can be deducted. The DGT responds that IVA amounts borne by the community during its business activity are deductible if legal requirements are met, even after the cessation of activity.

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2023-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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