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V3063-23 ·23 November 2023 ·consulta-vinculante Medium impact
Tax

Pro rata rule must be applied when conducting activities subject to and exempt from VAT

A business operator conducting activities that are subject to and not exempt from VAT plans to start a financial agent activity (which is both subject to and exempt from VAT). The DGT rules that, as operations with and without the right to deduction coexist, the pro rata rule must be applied.

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2023-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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