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V2845-15 ·1 October 2015 ·consulta-vinculante Medium impact
Tax

Regulation of VAT deduction for capital goods following business activity interruption

A company sought clarification on the VAT deduction for capital goods after suspending its business activities due to the crisis. The DGT explains how to apply the deduction percentage during the interruption and how to regularise tax amounts if the activity is not resumed.

In 6 key points

Lifecycle

2015-10-01PublishedPublished 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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