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A food trading company has enquired whether supplies of goods at the 0% rate (pursuant to Royal Decree-Law 20/2022) allow for the deduction of VAT on purchases and how this affects their pro rata rule. The DGT has ruled that these transactions are taxable and not exempt, thereby permitting deduction and removing the need to apply the pro rata rule.
This ruling clarifies that zero-rated supplies are treated as taxable transactions rather than exempt ones, ensuring businesses can recover input VAT on related costs without being restricted by pro rata limitations.
The tax team reviews your specific situation.
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