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V2240-14 ·2 September 2014 ·consulta-vinculante Medium impact
Tax

IVA deduction possible for industrial plot if intended for business use

A vehicle seller asked whether IVA deductions for an industrial plot with suspended licensing procedures should be corrected. The DGT states that deduction is possible if the intention to use the property for business purposes is proven at the time of purchase, even if later use is prevented by circumstances beyond the entrepreneur's control.

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2014-09-02PublishedPublished 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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