146448 – ASSIGNMENT OF PART OF THE DWELLING TO PROFESSIONAL ACTIVITY.
An individual engaged in film and theater activities builds a house on a plot of land owned by him, which will constitute his habitual residence, affecting part of it to his artistic activity. Deductibility of the VAT paid on the percentage of the construction used as a place of work.
– In order to generate the right to the deduction of the VAT borne for the acquisition of goods or reception of services, it is necessary, in principle, that the assignment to the business activity is direct and exclusive. However, partial assignment is allowed when an investment good is the object of the acquisition, import, lease or transfer of use by other means,
lease or transfer of use by another title.
In the case of real estate, once it has been shown that it is at least partially assigned to the taxpayer’s business or professional activity, the deduction will be allowed to the extent that such property will foreseeably be used, in accordance with well-founded criteria, in the development of the business or professional activity.
The intention to use part of the dwelling for the business or professional activity is a question of fact that must be accredited by any of the means allowed by law, the burden of which falls on the taxpayer in accordance with the provisions of Article 105.1 of the LGT.
Source: audiconsultores-etlglobal.com
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