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V0548-23 ·8 March 2023 ·consulta-vinculante Medium impact
Tax

VAT deduction under the simplified regime: apportionment or 50% application for common goods

A farmer transitioning to the simplified regime due to olive transformation seeks guidance on deducting VAT for common purchases. The DGT rules that they must apply the apportionment method or, if that is not possible, a 50% deduction for the simplified regime.

In 6 key points

How it affects those involved

This ruling clarifies the VAT deduction methods available to taxpayers in the simplified regime, specifically regarding the use of apportionment versus the fixed 50% rule for common expenses.

Lifecycle

2023-03-08PublishedPublished 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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