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V1995-21 ·24 June 2021 ·consulta-vinculante Medium impact
Tax

50% VAT deduction presumed for tourist vehicles unless different degree proven

An agricultural community asks whether it can deduct VAT on a vehicle partially used in its activity. The DGT responds that, after proving activity-related use, a 50% deduction presumption applies to tourist vehicles.

In 6 key points

Lifecycle

2021-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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