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A business owner who sells kitchen furniture and performs installations asks how to deduct VAT on their expenses. The DGT clarifies that the sale of untransformed products is taxed under the equivalence surcharge regime and the installation under the general regime, allowing the deduction of common expenses through apportionment.
Question posed: Deductibility of the amounts borne in both activities, with one being taxed under the special equivalence surcharge regime and the other under the general regime.
The retail merchant shall be taxed under the equivalence surcharge regime for the sale of furniture and countertops in the same state in which they were acquired. Deliveries following adaptation or fitting processes shall be taxed under the general regime as a differentiated sector. Expenses for the general regime sector are fully deductible, those for the equivalence surcharge are not deductible, and common expenses shall be deducted by applying the apportionment rule of Article 104 of Law 37/1992.
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