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V1856-18 ·25 June 2018 ·consulta-vinculante Medium impact
FISCAL

IVA deductions cannot be claimed for property purchased without intent to use in a professional activity

The taxpayer bought a property for personal use and later started a rental business. The tax authority states that IVA deduction is not possible if it cannot be proven that the intention to use the property for business purposes existed at the time of acquisition.

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2018-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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