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V3658-15 ·23 November 2015 ·consulta-vinculante Medium impact
Tax

Application of the pro rata rule for VAT deduction in mixed activities (taxable and exempt)

A physiotherapy professional inquires about the treatment of input VAT when providing both exempt services and those subject to VAT. The DGT rules that the pro rata rule must be applied to determine the deductible amount.

In 6 key points

Lifecycle

2015-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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