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V0138-21 ·1 February 2021 ·consulta-vinculante Medium impact
Tax

VAT incurred in France not deductible in Spanish tax return; must be reclaimed via recovery procedure

A cleaning company asks whether it can deduct VAT on fuel and accommodation expenses incurred in France. The DGT responds that these expenses are not subject to Spanish VAT and must be reclaimed through the recovery procedure for VAT paid in other EU member states.

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2021-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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