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V1877-24 ·8 August 2024 ·consulta-vinculante Medium impact
Tax

Self-employed audiologist and language tutor cannot deduct or reclaim VAT on vehicle purchase

An autonomous provider of home-based audiological and language classes asks whether VAT paid on a vehicle for travel can be deducted. The DGT confirms the activity is VAT-exempt under article 20.1.10 of Law 37/1992, as the classes are delivered by a natural person on subjects included in study plans, and the provider falls under section two, epigraph 826 of the IAE. Since no deduction right exists, the VAT paid on the vehicle is neither deductible nor refundable.

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2024-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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