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A computer programmer enquires whether they can deduct VAT on their expenses and how to request a refund of the resulting balance. The DGT rules that deduction is possible provided that the goods and services are used directly and exclusively for the professional activity.
Cuestión planteada Pretende conocer si las cuotas del Impuesto sobre el Valor Añadido que soporta como consecuencia de la adquisición de bienes y servicios necesarios para el ejercicio de su actividad son deducibles. En caso afirmativo, forma de obtener la devolución de esas cuotas.
El consultante puede deducir las cuotas del impuesto soportadas por la adquisición de bienes y servicios necesarios para su actividad, siempre que se cumplan los requisitos de la Ley 37/1992. Para obtener la devolución del saldo a favor, podrá optar por el procedimiento general del artículo 115 o por el procedimiento del artículo 116 de la citada ley. El derecho a la deducción requiere que los bienes o servicios se utilicen en operaciones que darían derecho a la deducción si se hubieran realizado en el territorio de aplicación del impuesto.
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