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V3430-20 ·26 November 2020 ·consulta-vinculante Medium impact
FISCAL

IVA rental payments cannot be deducted without being a self-employed professional

A widow asks whether she can deduct VAT on heavy vehicle rental payments after her husband's death. The DGT responds that such deduction is not possible.

In 6 key points

How it affects those involved

Self-employed status is required to deduct VAT on rental payments; non-self-employed individuals cannot claim this deduction.

Lifecycle

2020-11-26PublishedPublished 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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