Understanding Deductible and Non-deductible Input VAT in Spain: Guidelines and Rules

• Input VAT in Spain can be deductible or non-deductible depending on the type of expense
• Deductible expenses include accommodation, meals, events, transportation, vehicle expenses, communication, office supplies, advertising, and miscellaneous business expenses
• Non-deductible expenses include entertainment, business gifts, foodstuffs, alcohol, tobacco, jewelry, precious stones, and private expenditures
• Conditions for input VAT deduction include being a taxable person for VAT purposes, carrying out taxable operations, having expenses related to business activity, and having proper documentation
• Reclaiming input tax in Spain requires ensuring that expenses are business-related and meeting specific requirements.

Source: marosavat.com

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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