Skip to content
V1637-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

VAT deduction for real estate fees remains possible after cessation of activity during asset liquidation

A person who rented garage spaces ceased their activity and sold the premises, inquiring whether they could deduct the VAT from the real estate agent's invoice. The DGT ruled that taxable person status is maintained until the effective cessation of activity and the liquidation of assets occur.

In 6 key points

How it affects those involved

This ruling clarifies the continuity of VAT deduction rights during the wind-down period of a business, ensuring that costs related to the disposal of assets can still be recovered.

Lifecycle

2023-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact