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V2052-21 ·8 July 2021 ·consulta-vinculante Medium impact
Tax

VAT deduction for stock purchases depends on allocation to taxable or exempt operations

The consultant asks whether VAT on a judicially fixed amount from a stock purchase contract can be deducted. The DGT responds that deduction is possible if the acquisition is directed towards operations entitling to deduction and the requirements of the VAT Law are met.

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2021-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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