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V0956-20 ·20 April 2020 ·consulta-vinculante Medium impact
FISCAL

Deductibility of VAT paid during inactive periods for seasonal hospitality activities under the simplified regime

A physical person engaged in hospitality asks whether they can deduct VAT on supply and rental invoices received during months when the establishment is closed. The DGT responds that, under the assumption of taxation under the simplified special regime, such deduction is possible.

In 6 key points

How it affects those involved

Businesses operating seasonal hospitality activities may be able to deduct VAT on expenses incurred during inactive periods under the simplified regime.

Lifecycle

2020-04-20PublishedPublished 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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