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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A UK resident inquired whether they could deduct or recover VAT paid on the purchase of a property intended for rental. The Directorate General for Taxes (DGT) ruled that if the individual lacks human and technical resources in Spain to manage the rental, they do not have a permanent establishment and may request a refund through the procedure set out in Article 119 bis.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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