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V2198-14 ·7 August 2014 ·consulta-vinculante Medium impact
Tax

VAT on activity-related expenses may be deductible even after cessation of business

A query was raised regarding whether a liquidated company may exercise the right to VAT deduction. The DGT ruled that the cessation of activity does not automatically terminate taxable person status if there are expenses directly related to the liquidation of the business.

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2014-08-07PublishedPublished 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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