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A taxpayer asks whether, upon buying a property to rent it out, they can become VAT liable and deduct the VAT paid. The DGT responds that this is possible if the seller renounces the exemption for second deliveries of buildings and the buyer proves their intention to carry out a commercial activity.
Cuestión planteada Inversión del sujeto pasivo. Deducibilidad del Impuesto soportado en la compra.
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