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VAT practical manual 2021.

Companies or professionals to which it applies

  1. To those who are not developing business or professional activities and acquire the status of businessmen or professionals by acquiring goods or services with the intention of using them to carry out business and professional activities.

    For these purposes, it is necessary that the interested party be able to prove objective elements that confirm that he had such intention at the time he acquired or imported the goods or services. The Tax Administration may require such accreditation.

    The interested party may carry out said accreditation by any of the means of proof admitted by law. In particular, you may take into account the following circumstances:

    • The nature of the goods and services acquired or imported, which must be in line with the nature of the activity that is intended to be carried out.

    • The period elapsed between the acquisition or import of said goods and services and their effective use in the activity.

    • Compliance with the formal, registry and accounting obligations required of entrepreneurs or professionals.

    • Have, or have requested, the authorizations, permits or licenses necessary to carry out the activity.

    • Have submitted tax returns corresponding to the activity.

    If the purchaser or importer of the goods or services cannot provide the accreditation referred to in the previous paragraphs, it will be considered that he or she did not have the status of businessman or professional at the time of said acquisition or import, and the deduction will not apply. of the VAT contributions borne. This is the case even in the event that, at a time after the acquisition or importation of the goods or services, the interested party decides to use them for the exercise of a business or professional activity.

  2. To those who are already entrepreneurs or professionals who carry out business or professional activities and start an activity that constitutes a differentiated sector.