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V2560-22 ·16 December 2022 ·consulta-vinculante Medium impact
Tax

Right to IVA deduction depends on activity link and non-exempt operations

A healthcare professional asks whether IVA can be deducted on purchases of equipment, furniture and machinery. The DGT explains that deduction requires direct link to activity and that services must not be IVA-exempt, or prorata application.

In 6 key points

How it affects those involved

Healthcare professionals must ensure purchases are directly linked to their activities and that services are not IVA-exempt to claim deductions.

Lifecycle

2022-12-16PublishedPublished 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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