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A company that had ceased its activity wishes to acquire professional equipment to restart its business and asks whether it can deduct the VAT on these purchases. The DGT rules that this is possible if the intention to use them for economic activity is proven.
Cuestión planteada Posibilidad de deducir las cuotas soportadas en la adquisición de los citados equipos, una vez se reinicie la actividad.
Las cuotas soportadas antes del inicio de la actividad pueden deducirse si los bienes se adquieren con la intención de destinarlos a dicha actividad, debiendo acreditarse dicha intención mediante elementos objetivos. La deducción se podrá aplicar desde que se soportan las cuotas hasta el inicio del ejercicio habitual de la actividad, siempre que no hayan transcurrido cuatro años. Si la actividad dará derecho a deducción plena, no es necesaria la solicitud de porcentaje provisional.
What is published here, applied to a company or a specific case. The first meeting is free.
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