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V2240-14 2 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

IVA deduction possible for industrial plot if intended for business use

A vehicle seller asked whether IVA deductions for an industrial plot with suspended licensing procedures should be corrected. The DGT states that deduction is possible if the intention to use the property for business purposes is proven at the time of purchase, even if later use is prevented by circumstances beyond the entrepreneur's control.

The question raised

Need to rectify the deductions made.

The DGT's ruling

The right to deduction is determined according to the foreseeable use of the acquired goods and services. If the impossibility of subsequent use is due to circumstances beyond the control of the taxable person, there is no risk of fraud that justifies a refund. The entrepreneur must prove through objective elements that, at the time of acquisition, they intended to allocate the plot to their professional activity.

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