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The consultant asks whether IVA deductions and refunds are possible for expenses incurred before starting business due to lack of income. The DGT responds that such deductions are allowed if the intention to use the goods or services for economic activity is proven.
Question posed: Whether input tax incurred under Value Added Tax, prior to the commencement of the activity, may be deducted and, where applicable, whether a refund may be requested, even if no income has yet been generated.
Input tax incurred prior to the commencement of the regular supply of goods or provision of services may be deducted pursuant to Articles 111, 112, and 113 of Law 37/1992. The taxable person must substantiate with objective evidence the intention to allocate the acquisitions to the activity. If the activity entitles the person to full deduction, 100% may be applied without the need to request a provisional percentage.
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