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V3330-20 11 November 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

VAT deduction not allowed for window repair in a property with dual private and professional use

A professional inquired whether VAT on window repair in a room of their primary residence used for business could be deducted. The DGT replied that it cannot be deducted as the repair does not constitute an investment good and the property has simultaneous private and professional use.

The question raised

Question posed: Deductibility of the Value Added Tax amounts incurred by the aforementioned repair.

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