VAT has been borne on acquisitions of goods or services used in the business or professional activity.

The Law regulating VAT establishes that the fees borne or paid for the acquisition or import of goods or services carried out without the intention of using them may not be subject to deduction, to any extent or amount. in the performance of business or professional activities, although subsequently said goods or services are totally or partially affected by the aforementioned activities.

In this section, a distinction must be made depending on whether or not they are investment goods (see the concept of investment goods later in this chapter):

1. If it is goods that are not investment or services .

   In order to deduct the contributions borne, the goods or services must be used directly and exclusively in business or professional activity.

   They are not understood to be directly and exclusively affected by the activity, among others:

   • Goods used alternatively or simultaneously in business or professional activity and in other activities.

   • Assets or rights that do not appear in the accounting or official records of the activity.

   • Assets and rights that are not included in the business or professional assets.

   Example:

   If a computer equipment that cost 1,000 euros or the telephone is used simultaneously for a business activity and for private purposes, the fees borne cannot be deducted to any extent.

2. If they are fees borne in the acquisition, import, lease or transfer of use of investment goods that are used in whole or in part in the business or professional activity, or if they are of the following goods or services directly related to investment goods:

   • Accessories and spare parts.

   • Fuels, fuels, lubricants and energy products necessary for its operation.

   • Parking services and use of toll roads.

   • Rehabilitation, renovation and repair of investment assets.

   In this point 2, the following rules must be taken into account:

   1. fees borne by:

      • Assets or rights that do not appear in the accounting or official records of the activity.

      • Assets and rights that are not included in the business or professional assets.

   2. Partially deductible are the contributions borne by goods used, alternatively or simultaneously, in business or professional activity and in other activities.

      For this point 2 to be applicable, it is necessary to prove the impact , at least partial, on the activity and once the impact is proven, the presumptions or justification of the degree of impact will come into play.

   Finally, in this point 2, we must distinguish two assumptions:

   1. Passenger motor vehicles and their trailers, mopeds and motorcycles:

      • They are generally presumed to be 50 percent affected by the development of the activity.

      • There is a presumption of 100 percent impact for certain assets: mixed vehicles used in the transport of goods, those used in the transport of passengers, in the provision of teaching services for drivers or pilots, in tests, trials, demonstrations or sales promotion by their manufacturers, in the professional trips of representatives or commercial agents and surveillance services.

      Example:

      In order to deduct the fee borne in the acquisition of a passenger vehicle used for private purposes and in business activity, it is necessary to prove the impact, at least partial, on the activity and, once proven (for which any means can be used of proof admitted by law), the deduction of 50 percent of the fee borne will be applied, unless a higher degree of use is intended, in which case it must be proven by the interested party, or a lower one, which must be proven by the Administration .

   2. Rest of investment assets: The fees paid will be deductible to the extent that they are going to be used in the development of the activity.

      Example:

      In the case of a property that is used for housing and professional office, the fee borne will be deductible in the part affected by the professional activity, a reasonable criterion being the deduction in proportion to the square meters used for the activity with respect to the total meters of the property. property.

These deductions must be regularized when a different degree of use in the activity is proven, adapting the procedure for regularizing deductions for investment goods.

The degree of use in the activity must be proven by the taxable person by any means of proof admitted by law, without self-assessment or the accounting or inclusion of the assets in the official records of the activity being sufficient means of proof.