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V2738-23 ·9 October 2023 ·consulta-vinculante Medium impact
Tax

Whether IVA on home construction is deductible depends on whether the works are investment assets and used for taxable activities

A craftsman asks if he can deduct IVA for building a concert area in his home patio. The DGT states that deduction is only allowed if the works are investment assets and are used for taxable activities, such as free demonstrations to promote instruments.

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2023-10-09PublishedPublished 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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