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An entity dedicated to the acquisition, training, and delivery of horses has requested clarification on whether it qualifies as a taxable person and if it may deduct VAT on related expenses. The DGT ruled that the entity is a taxable person and that VAT is deductible provided there is an intention to allocate such expenses to a taxable activity that is not exempt.
Question raised: Consideration of entrepreneur or professional for the purposes of the Value Added Tax Law, as well as the eligibility for the deduction of input tax incurred in the acquisition, training, and maintenance of horses.
La entidad consultante tiene la condición de empresario o profesional. Las cuotas soportadas por la adquisición de bienes y servicios son deducibles si existe la intención de destinarlos a una actividad empresarial o profesional sujeta y no exenta. Esta intención puede existir incluso antes del inicio de la realización habitual de las entregas de bienes o prestaciones de servicios, siempre que se acredite mediante elementos objetivos. La valoración de dicha intencionalidad es una cuestión de hecho que debe acreditar el interesado.
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