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V0328-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

IVA deduction possible for mixed-use property renovations if classified as investment asset

A self-employed person asks whether IVA can be deducted on renovation works in their home, used partly for economic activity. The DGT responds that deduction is possible if the works are considered investment assets and the partial economic use is applied.

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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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