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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could rectify the VAT on rental income for a premises that remained unpaid following an eviction lawsuit. The Directorate General for Taxes (DGT) ruled that VAT continues to accrue as long as the contract is not terminated, and that the taxable base may be reduced for bad debts provided the requirements of Article 80.4 are satisfied.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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