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V3051-20 ·13 October 2020 ·consulta-vinculante Medium impact
Tax

Input VAT cannot be deducted on the self-promotion of a property for private use

An architect inquired whether they could deduct VAT on expenses related to the self-promotion of their primary residence. The DGT ruled that the tax cannot be deducted because the activity of self-promotion for personal use does not qualify as a business or professional activity.

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2020-10-13PublishedPublished 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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