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V1863-23 ·27 June 2023 ·consulta-vinculante Medium impact
Tax

VAT deductibility depends on subject operations or prorata application

A sports federation asks whether full VAT can be deducted on purchases for a new activity. The DGT clarifies that sports service exemptions have specific requirements and that VAT deduction will depend on whether goods or services are used in subject operations or through the prorata rule.

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2023-06-27PublishedPublished 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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