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V0515-22 ·14 March 2022 ·consulta-vinculante Medium impact
Tax

Pre-existing costs not deductible in IRPF, but IVA deductions possible under conditions

The tax authority clarifies that expenses before the census registration and start of activity are not deductible in IRPF as they predate the commencement of activity, but may be deducted in IVA if the intention to use them for the activity is proven.

In 6 key points

How it affects those involved

Businesses must ensure that expenses incurred before registration and activity start are properly documented to qualify for IVA deductions, while IRPF deductions are not allowed for pre-commencement costs.

Lifecycle

2022-03-14PublishedPublished 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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