Skip to content
V0353-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

VAT return frequency depends on turnover, and deductions require taxable transactions

A dental clinic has enquired whether it can deduct and claim a VAT refund for the renovation of its premises. The DGT clarifies that the frequency of VAT returns depends on the volume of operations and that deductions are only permissible if the entity carries out taxable rather than exempt activities.

In 6 key points

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact