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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.
Question raised: Deductibility in Value Added Tax of the amounts paid for said invoices.
Entrepreneurs or professionals under the simplified special regime may deduct the amounts paid for goods or services used in their activity. In the case of seasonal activities, the taxable person may deduct the amounts paid during periods of inactivity based on invoices received, provided that it complies with the rules of said regime and Order HAC/1164/2019.
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