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Optional VAT regime immovable rent: new VAT adjustment rules

On the 27th of May, a Royal Decree amending the provisions of Royal Decrees n° 3 and 14 has been published. Royal Decree n° 3 includes provisions regarding the VAT deduction and VAT adjustment rules. These provisions are now fundamentally changed following the introduction of the new optional VAT regime for the rent of immovable property.

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