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V0838-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

IVA deductions cannot be claimed for purchases before starting activity under equivalence surcharge regime

The DGT confirms that a natural person entering the equivalence surcharge regime cannot claim VAT deductions for purchases or services related to activities covered by this special regime.

In 6 key points

How it affects those involved

Businesses starting under the equivalence surcharge regime are unable to deduct VAT on pre-activity acquisitions or inventory.

Lifecycle

2022-04-19PublishedPublished 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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