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Publication of Report on Conflict No. 17: VAT Exemption for Health Activities and Company Interposition

  • Publication of a report on Conflict No. 17 regarding Value Added Tax exempt activities
  • Involves artificial interposition of a company for VAT deduction related to construction of a social-health center
  • Report by Advisory Committee highlights conflict in application of tax rule for “COMPANY A” and “EXPLOITING ENTITY”
  • Conflict arises from deduction of VAT quotas at “COMPANY A” headquarters for construction of social-health center

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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