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The consultant received three immovable properties as consideration for services rendered and asks whether VAT paid can be deducted. The DGT states that deduction depends on whether the properties are incorporated into the business assets and used for taxable and non-taxable business activities.
The deductibility of VAT on immovable property received as consideration is conditional upon its integration into the business assets and its use in taxable or non-taxable business activities.
The fiscal team reviews your specific situation.
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