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V0304-19 13 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de la agricultura, ganadería y pesca

Impossibility of deducting VAT on acquisitions linked to activities under the special regime for agriculture, livestock, and fishing

Three individuals operating floating nurseries have enquired whether they can deduct input VAT on their purchases. The DGT has ruled that, as they are subject to the special regime for agriculture, livestock, and fisheries, they are not entitled to such deductions.

The question raised

Question raised: Deduction of Value Added Tax incurred on said acquisitions.

The DGT's ruling

Los sujetos pasivos acogidos al régimen especial de la agricultura, ganadería y pesca no pueden deducir las cuotas soportadas por las adquisiciones o importaciones de bienes ni por los servicios prestados que se utilicen en sus actividades. Por tanto, las cuotas soportadas por la adquisición de un vivero y concesiones administrativas destinadas a dicha actividad no son deducibles en ninguna proporción.

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