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A taxpayer asks whether VAT can be deducted on renovation and goods purchases made before starting their business. The DGT confirms it is possible if the intention to use them for the business activity is proven.
Question posed: Deduction of VAT amounts incurred prior to the commencement of the activity.
The amounts paid on acquisitions or imports intended for use in an economic activity may be deducted pursuant to Article 111 of Law 37/1992. If the activity entitles the taxpayer to full deduction, it is not necessary to request a provisional percentage and 100% may be applied. The request for a provisional percentage, if required, must be submitted when filing the census declaration for the commencement of activity. Deductions may be exercised from the date they were incurred until the commencement of the regular exercise of the activity, without exceeding a period of four years.
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