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A childcare centre that only carries out VAT-exempt activities has enquired whether it can deduct the input tax on its purchases. The DGT has ruled that, as it only performs exempt operations under Article 20, it is not entitled to the deduction.
Question posed: Whether the VAT amounts incurred on the purchase of goods and services related to their activity may be deducted.
If the taxable person exclusively carries out exempt operations provided for in Article 20 of Law 37/1992, no right to deduction is generated. Therefore, the VAT amounts incurred on goods and services acquired for the activity are not deductible. The right to deduction requires that the goods or services be used in taxable and non-exempt operations, or in certain specific exemptions that do not include the social assistance of Article 20.1.8º.
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