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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An individual inquired whether they could rectify the VAT paid on the purchase of a used vehicle for reduced mobility after learning that a 4% rate could apply. The DGT ruled that this is not permissible, as the applicable rate is the one in force at the time of accrual and requires prior recognition of the entitlement by the AEAT.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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