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V0458-20 ·26 February 2020 ·consulta-vinculante Medium impact
Tax

Business spouse can deduct VAT on commercial property if fully used in business activity

A married professional in a community property regime asks whether they can deduct VAT on the purchase of a commercial property for their business. The DGT responds that a spouse with entrepreneurial status may deduct the VAT if the property is fully used in their business activity.

In 6 key points

How it affects those involved

Spouses in community property regimes may deduct VAT on commercial property if it is fully used in their business activity.

Lifecycle

2020-02-26PublishedPublished 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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