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V1974-14 ·23 July 2014 ·consulta-vinculante Medium impact
Tax

VAT deductibility in the construction of a research centre depends on whether commercial activities are carried out

A technology association asks whether it can deduct VAT on the construction of a research centre and whether the passive taxpayer's investment applies. The DGT responds that deduction is only possible if the centre is used for taxable commercial activities and not exempt ones, and that the passive taxpayer's investment applies only if the entity acts as a business operator.

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2014-07-23PublishedPublished 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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