- The choice between general and special pro-rata VAT procedures is a tax option for the taxpayer.
- Tax law allows taxpayers to choose between different and mutually exclusive tax regimes for VAT deduction.
- The Supreme Court confirmed this interpretation in its ruling of April 3, 2024 (Case No. 8287/2022).
Source: serviciostelematicosext.hacienda.gob.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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