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V0810-20 ·13 April 2020 ·consulta-vinculante Medium impact
Tax

Existence of separate VAT sectors depends on deduction percentage differences and CNAE classification

A taxpayer operating two distinct economic activities (catalogue retail and handicrafts) requested clarification on the application of deduction regimes and pro rata. The DGT stated that the existence of separate sectors depends on whether the deduction percentages for each activity differ by more than 50 percentage points.

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2020-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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