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The querying entity asks whether it must repay deducted VAT instalments in the event of a potential temporary cessation of its activity. The DGT rules that taxpayer status is not lost through mere cessation if expenses are incurred that are directly related to the previous activity.
Cuestión planteada Obligación de restitución de las cuotas soportadas que han sido deducidas.
No se pierde automáticamente la condición de sujeto pasivo por el cese en la actividad si se incurre posteriormente en gastos directamente relacionados con la misma. Por tanto, no se deben reintegrar las cuotas soportadas y deducidas cuando el consultante cese temporalmente en su actividad, siempre que concurran los requisitos legales de deducción. La pérdida de la condición de empresario requiere el cese efectivo y la baja en el censo.
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