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V2346-22 ·14 November 2022 ·consulta-vinculante Medium impact
Tax

It is possible to deduct input VAT before generating income if the intention to carry out business activity is proven

The DGT confirms that VAT can be deducted if goods and services are acquired with the intention of using them in business activities.

In 6 key points

How it affects those involved

Businesses engaged in R&D can claim VAT deductions even without prior income, provided the purchases are directed towards business operations.

Lifecycle

2022-11-14PublishedPublished 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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