Artificial filing of company for the deduction of the VAT paid. Leasing of housing to individual

The Report declares that there is a conflict in the application of the tax regulation in the event of artificial interposition of an entity, FFTT, SA, in order to lease two contiguous and furnished houses together with its annexes, so that it is the latter entity who, in turn, assigns its use to an individual linked to the taxpayer.

Source: sede.agenciatributaria.gob.es

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