Companies or professionals to which it applies
Those who have not been carrying out business or professional activities and who acquire the status of business people or employers by acquiring goods or services with the intention of using them to carry out business and professional activities.
To this end, the person concerned must be able to prove objective elements confirming that they had such an intention when acquiring or importing the goods or services.The tax authorities may require such proof.
The party affected may provide such proof by any legally admissible means of evidence.In particular, consideration may be given to the following circumstances:
The nature of the goods and services purchased or imported, which should be aligned with the nature of the intended activity.
The period between when the goods and services are acquired or imported and their actual use in the activity.
Compliance with the formal, registration and accounting obligations required from business people or employers.
Have obtained or have applied for the necessary authorisations, permits or licences to perform the activity.
Have filed tax returns for the activity.
If the purchaser or importer of the goods or services is unable to provide the proof referred to in the previous paragraphs, he shall be deemed not to have been a businessman or professional at the time of said acquisition or importation, and no deduction shall be made from the VAT paid.This is the case even if, after the goods or services are acquired or imported, the person concerned decides to use them in the performance of a business or professional activity.
Those who are already business people or employers as they carry out business or professional activities and who start an activity falling under a different sector.