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V0508-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Financial transactions with EU external recipients entitle to VAT deduction

A credit institution queries whether financial operations with entities outside the EU, which would be exempt in Spain, allow VAT deduction. The DGT confirms that such deduction is permitted if the recipient is established outside the Community.

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2026-03-05PublishedPublished 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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