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V3117-20 19 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · deducción

Whether IVA deduction applies depends on whether services are taxable or not

A local entity consortium asks whether IVA incurred on water supply, wastewater treatment and waste collection activities can be deducted. The DGT responds that deductibility will depend on the nature of each service and whether taxable or non-taxable operations are carried out.

The question raised

Cuestión planteada Si las cuotas del Impuesto sobre el Valor Añadido soportadas por el consorcio consultante son deducibles.

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