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A physical person engaged in hospitality asks whether they can deduct VAT on supply and rental invoices received during months when the establishment is closed. The DGT responds that, under the assumption of taxation under the simplified special regime, such deduction is possible.
Cuestión planteada Deducibilidad en el Impuesto sobre el Valor Añadido de las cuotas soportadas por dichas facturas.
Los empresarios o profesionales acogidos al régimen especial simplificado pueden deducir las cuotas soportadas por bienes o servicios afectados a su actividad. En el caso de actividades de temporada, el sujeto pasivo podrá deducir las cuotas soportadas en periodos de inactividad por las facturas recibidas, siempre que se ajuste a las normas de la Orden HAC/1164/2019.
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