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A company purchased a property intending to rent it as an office to claim VAT deductions, but ultimately leased it as a residence. The DGT ruled that, due to the nature of the asset, its foreseeable use is residential, making the deduction inadmissible.
Cuestión planteada Si es conforme a la Ley el procedimiento de deducción de la totalidad de las cuotas soportadas en el ejercicio de la compra, y posteriormente regularización en los diez años siguientes al alterarse el destino previsible del bien adquirido.
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