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V1904-23 ·3 July 2023 ·consulta-vinculante Medium impact
Tax

Deductibility of VAT depends on whether results are granted free of charge or commercially exploited

A public enterprise asks whether it can deduct VAT on R&D services whose outputs (prototypes and intellectual property rights) will be granted free of charge to public bodies or may be commercially exploited. The DGT responds that deductibility depends on the use of the outputs and whether the entity carries out subject or non-subject operations.

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2023-07-03PublishedPublished 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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