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V2007-25 ·28 October 2025 ·consulta-vinculante Medium impact
Tax

The partial refund of a rebate following the cessation of activity allows for the rectification of VAT deductions

The DGT states that IVA deductions can be corrected if legal requirements are met and the business status remains.

In 6 key points

How it affects those involved

Businesses ceasing operations may rectify IVA deductions under specific legal conditions.

Lifecycle

2025-10-28PublishedPublished 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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