VAT paid on costs made for goods and services that are used directly in the production of the outputs of the economic activity are, logically, deductible for taxpayers.
It is equally logical to assume that the taxpayers incur other expenses, not directly related to their outputs, but necessary or, at least, convenient, for their activity. In the absence of a direct relationship with the company’s outputs, doubts could be raised about the deductibility of VAT paid by them.
Read more: Francisco Javier Sánchez Gallardo
