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V1415-14 27 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de gananciales

VAT on premises acquired under community property regime may be deductible if used for a spouse's business activity

A married couple under the community property regime intends to purchase premises for one spouse to conduct a professional activity a few months later. The DGT rules that VAT deduction is possible if the intention to use the premises for said activity can be proven through objective evidence.

The question raised

Deduction of the contributions incurred.

The DGT's ruling

The acquisition of a premises by a married couple under the community property regime converts the spouse who will carry out the activity into an entrepreneur or professional if the intention to allocate the property to said activity is proven with objective elements. The spouse performing the activity may deduct the contributions incurred provided that the premises are allocated to the same. It is not necessary to change the community property regime nor is it required that the acquirer be exclusively the professional.

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