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An architect seeks advice on which acquisition costs for a new professional office can be deducted for VAT and Personal Income Tax (IRPF) purposes. The Directorate-General for Tax (DGT) rules that VAT may be deductible if the exemption is waived in the case of a second supply, and depreciation may be deducted for IRPF if the property is used for the professional activity.
Cuestión planteada Qué gastos en la adquisición del inmueble se puede deducir en IVA e IRPF.
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