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V2239-20 ·1 July 2020 ·consulta-vinculante Medium impact
Tax

IVD can be deducted for employee housing if business link is proven

A company asks how to prove that housing for displaced employees is linked to its business activity. The DGT states that the link must be direct and exclusive, and the burden of proof lies with the company using any legally admissible means.

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2020-07-01PublishedPublished 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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