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A landlord of a leased commercial premises asks whether they can deduct VAT on repairs following a fire and how the insurance compensation is taxed. The DGT rules that the landlord is a business entity and may deduct the VAT, and that the compensation is treated as a capital gain or loss.
Cuestión planteada 1) Deducción en el IVA de las facturas correspondientes a la reparación del local.
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