- Conflict nº 15 regarding Value Added Tax (VAT) has been published on the AEAT website
- The conflict involves the artificial inclusion of a purchase option in a lease agreement for a property to deduct VAT
- The lease is between a company and a natural person under its control
- The conflict was declared by the Consultative Commission on a case involving the inclusion of a purchase option in a lease agreement for a property
- The inclusion of the purchase option in the lease agreement makes it subject to VAT and allows for the deduction of VAT paid on goods and services related to the property
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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