- AEAT publishes Conflict no. 14 on its website regarding VAT
- The conflict involves artificial interposition of a company to deduct VAT on services for a financial service platform
- The report declares an abuse of right by the taxpayer in attempting to obtain a VAT refund through artificial operations
- The right to deduct VAT depends on meeting certain requirements and not engaging in fraudulent or abusive behavior
- The taxpayer in this case is deemed to have participated in an abusive operation to obtain a VAT deduction for exempt activities
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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