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A taxpayer has enquired whether the payment of the remaining capital in a leasing contract, following a total loss of the vehicle, is subject to VAT. The DGT has ruled that such payment corresponds to debts incurred through the acquisition of the vehicle and is, therefore, subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido en el pago del capital pendiente a la entidad de leasing.
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