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V0229-15 21 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · deducción de cuotas

VAT deduction for pre-occupation renovation works

A commercial property owner asked whether she could deduct VAT and expenses for renovation works carried out before leasing the property. The DGT states that VAT is deductible if the intention to start an economic activity is proven, and examines deductibility in personal income tax based on the nature of the works.

The question raised

Cuestión planteada 1.) Deducción del IVA pagado en las obras de acondicionamiento del local.

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