- If the public deed of sale states that VAT has been charged and the buyer is an entrepreneur with deduction rights, a tacit waiver of the VAT exemption is considered made.
- This applies even if the VAT charge was improper due to the reverse charge rule, in which case the VAT unduly charged is not deductible by the buyer.
- The criterion reiterates the TEAC resolution of July 15, 2019.
- References: Spanish VAT Law 37/1992 (articles 20.1.22, 20.2) and Regulation RD 1624/1992 (article 8).
Source: serviciostelematicosext.hacienda.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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