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A homeowners' association has enquired whether its members can deduct VAT on works carried out. The DGT has ruled that, although communities are not considered business entities, members who are business owners may deduct VAT provided certain invoicing requirements or legal precedents are met.
Cuestión planteada 1ª Posibilidad de deducir por parte de los comuneros del IVA soportado por la comunidad.
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