Skip to content
Back to index
V0821-19 16 April 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · comunidad de bienes

Partnership may deduct VAT on leasing if invoices are issued to partners, subject to certain conditions

A taxpayer inquired whether a partnership (comunidad de bienes) can deduct VAT on the purchase of machinery and leasing instalments. The DGT ruled that the partnership may deduct VAT on leasing if the invoices are issued in the names of the partners, provided there is no risk of fraud. However, it cannot deduct VAT on the purchase of the machinery itself, as the recipient of that invoice is the financial institution.

The question raised

Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido derivadas tanto de la adquisición de la maquinaria, como de las cuotas del leasing.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact