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V0304-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

VAT deduction for travel and vehicle expenses depends on the nature of the relationship between partner and company

A commercial agent asks whether his future company can deduct VAT on travel and vehicle expenses incurred by him as a partner. The DGT states that VAT liability for the partner's services depends on whether the partner acts independently or under a dependent employment relationship.

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2024-03-05PublishedPublished 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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