Conflict No. 13: VAT Deduction Abuse through Family Company Interposition in Real Estate Transaction

• Conflict number 13: VAT deduction through the use of a family company in a real estate transaction
• Separation of two partners (MMDD and PPAA) from DSM SLU through the transfer of their shares to a society
• Sale of properties by DSM SLU to a family company (FRP SL) owned by the sellers and their children
• DSM SLU benefits from a special cash accounting regime
• Conflict arises due to the artificial use of a family company to improperly deduct VAT on the sale of properties

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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