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A company inquired whether French VAT that was not reclaimed could be deducted as an expense for Corporation Tax purposes. The DGT ruled that such an amount is not deductible as it is considered a non-business liberalty.
Cuestión planteada Si la sociedad podría considerar ese IVA caducado por no haber solicitado la devolución en el país de origen de la factura, como gasto deducible en el Impuesto sobre Sociedades del ejercicio 2017
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