39In the present case, if it turned out that part of the services in respect of which the expenditure at issue in the main proceedings was incurred had been used not for the purposes of the taxable person’s construction operations and building sales but for the purposes of sales of land by third parties, the existence of a direct and immediate link between those services and that company’s taxable transactions would be partially broken, so that that company would not be entitled to proceed to deduct the VAT charged on that part of the expenditure (see, by analogy, judgment of 14 September 2017, Iberdrola Inmobiliaria Real Estate Investments, C‑132/16, EU:C:2017:683, paragraph 39).
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