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V0744-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Income from services provided to an Irish entity counts towards the calculation of the general VAT pro rata

A company with both taxable and exempt activities asks whether income from services provided to an entity in Ireland should be included in its general pro rata. The DGT rules that it must be included, provided that such transactions would have entitled the company to a deduction had they been carried out in Spain.

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2020-04-07PublishedPublished 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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