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V1746-21 ·4 June 2021 ·consulta-vinculante Medium impact
Tax

Deductibility of input VAT on self-consumption of a demolished property and site works

A hotel company inquired whether it could deduct VAT on the self-consumption resulting from a change of use of a building (from exempt residential to hotel) and the demolition and site preparation works for a car park. The DGT ruled that such amounts are deductible provided that legal requirements are met.

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2021-06-04PublishedPublished 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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