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V3330-23 ·28 December 2023 ·consulta-vinculante Medium impact
Tax

Deductibility of VAT requires entrepreneurial or professional activity

An Audiovisual Council asks whether it can deduct VAT paid and how to correct its declarations after requesting refunds without carrying out any entrepreneurial activity. The DGT responds that without entrepreneurial or professional activity, payments are not deductible and a supplementary self-assessment declaration must be filed to return the wrongly received amounts.

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2023-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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