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V0720-19 ·29 March 2019 ·consulta-vinculante Medium impact
Tax

Right to VAT deduction depends on whether research is for business purposes or public interest

A public research centre has enquired about its right to deduct input VAT. The DGT ruled that basic research without intent for commercial exploitation does not constitute an economic activity and thus does not grant a right to deduction, whereas applied research involving consideration does allow it.

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2019-03-29PublishedPublished 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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