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The query examines whether it is possible to claim a refund for VAT incurred before the start of an economic activity. The DGT rules that this is permissible provided that the intention to use such acquisitions for the development of the activity can be proven.
Cuestión planteada Si se puede solicitar la devolución de las cuotas soportadas por el Impuesto sobre el Valor Añadido, anteriores al inicio de la actividad.
Los sujetos pasivos pueden deducir las cuotas soportadas con anterioridad al inicio de la realización habitual de entregas de bienes o prestaciones de servicios. Para ello, deben acreditar mediante elementos objetivos la intención de destinar las adquisiciones al desarrollo de la actividad. El derecho a la deducción está condicionado a que los bienes o servicios se utilicen en operaciones sujetas y no exentas de IVA.
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