Who can make the deduction
Only those who meet the following subjective requirements can deduct VAT:
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Have the status of businessmen or professionals.
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Having started the regular performance of deliveries of goods or provision of services corresponding to their business or professional activities.
However, the deduction of the fees incurred or paid before the start of the usual delivery of goods or provision of services inherent to the activity is permitted.
Taxable persons who jointly carry out operations subject to tax and not subject in accordance with the provisions of article 7.8 of the VAT Law in relation to public entities may deduct the fees incurred for the acquisition of goods and services intended simultaneously for the realization of one and the other based on a reasonable and homogeneous criterion for allocating the fees. corresponding to the goods and services used for the development of operations subject to the tax (or not subject to tax because they are carried out outside the territory of application of the tax that would give rise to the right to deduction if they had been carried out there).
For these purposes, a reasonable and homogeneous criterion for imputation of the quotas corresponding to goods and services intended simultaneously for both types of operations may be the proportion that represents the total amount in each calendar year, excluding VAT, of the deliveries of goods and services of operations subject to the tax, with respect to the total income obtained by the taxable person for his entire activity.
Obviously, the fees incurred for the acquisition or import of goods or services intended exclusively to carry out operations not subject to article 7.8 of the VAT Law will not be deductible.
Likewise, the general deductibility criteria will apply and, where applicable, the prorated rule will apply.
The provisions of this section will not apply to public service management activities under the conditions indicated in letter a) of article 78.Two.3.º of the VAT Law.