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A beverage company has requested clarification on whether it can deduct VAT for products (such as glasses, ice buckets, etc.) supplied alongside its drinks. The Directorate General for Taxes (DGT) distinguishes between whether these goods are part of the company's regular business activity, whether they constitute promotional items, or if they are considered business hospitality.
Cuestión planteada Deducibilidad de las cuotas soportadas por la consultante en la adquisición de los bienes que se entregan junto con las bebidas.
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