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V4117-15 21 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · deducción

Right to deduct VAT on immovable property received as consideration depending on its use and integration

The consultant received three immovable properties as consideration for services rendered and asks whether VAT paid can be deducted. The DGT states that deduction depends on whether the properties are incorporated into the business assets and used for taxable and non-taxable business activities.

The question raised

Cuestión planteada Deducibilidad del Impuesto soportado en la adquisición de los inmuebles.

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What is published here, applied to a company or a specific case. The first meeting is free.

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