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A taxpayer inquired whether they could deduct VAT on the construction of a dwelling integrated into an agri-food project. The DGT ruled that deduction is permissible to the extent that the dwelling is used for the economic activity or if a portion of its floor area is dedicated exclusively to it.
Question raised: Possibility of deducting the tax amounts incurred for the part of the work corresponding to the construction of the dwelling.
The VAT incurred on the construction of a dwelling is only deductible if the property is used for the conduct of the business activity. If the dwelling is used simultaneously for private and professional purposes, the tax amount may be deducted in the proportion in which its use in the economic activity is foreseen. Likewise, if a part of the surface area is exclusively allocated to the activity, that part shall be subject to deduction. The degree of utilization must be proven by any means of evidence admitted in law and is subject to adjustment if the actual use varies.
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