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A taxpayer who purchased a vacation rental property with passive investor funds and claimed VAT deduction asks whether they must repay the VAT upon sale. The DGT states that the possibility of renouncing exemption for property delivery depends on whether the buyer is entitled to the deduction.
Cuestión planteada Obligación del consultante de devolver la cuota del Impuesto que soportó y se dedujo en la compra.
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