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A foundation building a research centre to lease it to a new entity seeks to know whether the lease is subject to VAT and whether construction charges can be deducted. The DGT confirms that the lease constitutes a service supply subject to VAT and that construction charges are deductible if the conditions of business activity are met.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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