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V0254-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

VAT deduction allowed for agricultural activity and refund of surplus

A company carrying out rural leasing (exempt) and agricultural activity (subject) asks whether it can deduct VAT on the agricultural activity and claim a refund of the surplus. The DGT responds that, as the activities belong to different sectors, it may deduct VAT on the agricultural activity and claim a refund of the surplus.

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2025-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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