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V0747-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

50% IVA deduction possible for tourist vehicles if activity link proven

A food vendor at events asks about IVA deductibility of their vehicle. The DGT states that if activity link is proven, a 50% deduction is presumed for tourist vehicles.

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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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