VAT refund for leased assets still awaiting certainties

The Supreme Court recognizes the user the right to reimbursement, while the Revenue Agency denies it

At a regulatory level, taxable persons are entitled to a refund of the VAT relating to the purchase or import of depreciable goods. At present, however, jurisprudence and administrative practice diverge on the existence of this right for assets held under finance leases.



VAT news


  • VAT news
  • VAT news
  • VAT News
  • VAT news