- Conflict number 14. Value Added Tax. Exempt activities. Artificial interposition of a company for the deduction of VAT paid.
- Development and implementation of a platform necessary to provide an exempt financial service.
- The report declares a conflict in the application of tax law regarding the artificial interposition of “Company A” to deduct VAT paid for the development of the necessary technological platform “BRAND A” to provide the exempt financial service, carried out by “Company B”.
Source: sede.agenciatributaria.gob.es
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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