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V0857-16 9 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Municipalities performing taxable and exempt transactions may deduct input VAT using a reasonable and consistent imputation method

A municipality has requested clarification regarding the deduction of input VAT for waste collection services. The Directorate General for Taxes (DGT) has ruled that, when conducting both taxable and exempt transactions, an imputation method must be applied to goods and services used for both purposes.

The question raised

Cuestión planteada Deducción de las cuotas soportadas por el Ayuntamiento.

Apply this to a real case

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

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