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V3321-20 ·6 November 2020 ·consulta-vinculante Medium impact
Tax

Partial VAT deduction possible for property used as professional office

The consultant asks whether VAT can be deducted on the purchase of a home partially used for professional activities. The DGT responds that, as the property is an investment asset, a partial deduction based on the professional usage rate is allowed.

In 6 key points

Lifecycle

2020-11-06PublishedPublished 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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