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Practical Handbook VAT 2022

Fees not deductible by law

Quotas should not be included among the exclusions and restrictions on the right to deduct.

The Law stipulates that, except in the case of goods for exclusive industrial, commercial, agricultural, clinical or scientific use, or goods intended to be supplied or transferred for consideration or services received for consideration, by entrepreneurs or professionals habitually engaged in such transactions, the tax paid cannot be deducted to any extent, except in the case of goods for exclusive industrial, commercial, agricultural, clinical or scientific use or goods intended to be supplied or transferred for consideration by entrepreneurs or professionals habitually engaged in such transactions:

  1. For travel, hotel and restaurant services, unless they are considered deductible expenses for the purposes of IRPF or Corporate Income Tax.

  2. In food, tobacco and beverages or entertainment or recreational services.

  3. In jewellery, jewellery, precious stones, pearls and objects made of gold or platinum.

  4. In goods or services intended for services to customers, employees or third parties.

    They shall not be considered as such:

    • Free samples and low-value promotional items.

    • Those intended to be delivered or transferred for use against payment which, at a later date after their acquisition, are intended for the use of customers, employees or third parties.