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A leasing company has requested guidance on how to document and when to invoice the reversion of works paid for by the tenant that subsequently become the property of the landlord. The DGT has ruled that such works constitute part of the lease consideration and are subject to VAT.
Cuestión planteada Forma de documentar la reversión a la consultante arrendadora del coste de la obra que corresponde sufragar al arrendatario, y momento en que debe expedirse factura por dicha reversión.
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