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V0822-25 ·16 May 2025 ·consulta-vinculante Low impact
Tax

No VAT liability in pilot data exchange without consideration; prior costs deductible if intention to use is proven

A company asked whether data exchange with partners during a software development pilot phase was subject to VAT and whether pre-commercial expenses were deductible. The DGT replied that no service supply occurs due to the absence of consideration or consumption, and that prior expenses are deductible if the intention to use them for business purposes is demonstrated.

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2025-05-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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