- The AEAT published a report on Conflict No. 21 regarding VAT (IVA) deductions.
- The case involves the artificial use of the company “YY SA” to deduct VAT on works for properties used by “XX SA” for educational activities.
- The commission concluded that these operations were artificial and solely aimed at enabling VAT deductions that “XX SA” could not claim due to its VAT-exempt status in education.
- The deduction of VAT by “YY SA” was deemed improper, as “XX SA” would not have had the right to such deductions.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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