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V0405-20 ·20 February 2020 ·consulta-vinculante Medium impact
Tax

IVA deductions cannot be claimed for property renovation if rental is exempt

A company carrying out home renovations to rent to individuals asks whether it can claim VAT deductions. The DGT responds that since property rental is an exempt operation, no VAT deduction can be claimed on the costs incurred.

In 6 key points

Lifecycle

2020-02-20PublishedPublished 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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