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V0326-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

IVD can be deducted for construction of a home if used for professional activity

A painter asks whether IVA can be deducted for building a home on his own land for his profession. The DGT responds that the taxpayer will be considered an entrepreneur if the building is used for professional activity and that the investment will be carried out by the taxpayer.

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2023-02-20PublishedPublished 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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