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New guides on the latest Spanish tax and immigration developments.
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Una propietaria pregunta si la subvención recibida por la comunidad de propietarios para un ascensor debe repartirse proporcionalmente o si un reparto distinto podría considerarse donación. La DGT responde que la renta se atribuye según la participación y que un reparto desigual supone una donación.
The tax team reviews your specific situation.
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