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V3330-23 28 December 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · actividad empresarial

Deductibility of VAT requires entrepreneurial or professional activity

An Audiovisual Council asks whether it can deduct VAT paid and how to correct its declarations after requesting refunds without carrying out any entrepreneurial activity. The DGT responds that without entrepreneurial or professional activity, payments are not deductible and a supplementary self-assessment declaration must be filed to return the wrongly received amounts.

The question raised

Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas. En su caso, procedimiento para rectificar las autoliquidaciones presentadas.

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