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A company operating extra-hotel services has requested a ruling on whether the leasing of accommodation with complementary services is subject to VAT and whether it can deduct the input tax incurred. The DGT has ruled that if services typical of the hotel industry are provided, the transaction is subject to the reduced rate of 10% and allows for deduction, provided that the expenses are directly and exclusively allocated to the activity.
The tax team reviews your specific situation.
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