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V1335-22 ·13 June 2022 ·consulta-vinculante Medium impact
Tax

VAT cannot be deducted on credit collection management costs if no taxable transactions exist

A company that purchases and manages the collection of credits has inquired whether it can deduct VAT on its general and specific expenses. The DGT has ruled that, as the collection of credits is an activity that does not constitute a taxable event for VAT purposes, the entity is not entitled to the deduction.

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2022-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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