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V2315-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

Collection of own debts does not constitute a VAT taxable event nor limit input tax deduction

An entity inquired whether managing the collection of its own debts (arising from the purchase of credit portfolios) affected its right to deduct VAT or the calculation of its turnover. The DGT determined that these internal operations do not constitute taxable events and, therefore, do not affect deduction rights or turnover.

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2021-08-16PublishedPublished 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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