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V1359-21 ·12 May 2021 ·consulta-vinculante Medium impact
Tax

IVD can be deducted if home is classified as investment asset and used partially for professional activity

A professional asks whether IVA can be deducted on a property used partially for their office. The DGT states that deduction is possible only if the property is considered an investment asset and used in accordance with the professional activity.

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2021-05-12PublishedPublished 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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