- Universities can deduct VAT on purchases of goods and services based on differentiated sectors of teaching and research
- Teaching is a non-deductible activity, while research is subject to VAT with 100% deduction
- Basic research projects are considered subject to VAT, even if there is no immediate economic benefit
- This resolution represents a change in the Central Tribunal’s criteria compared to previous resolutions
- Relevant legal references include the Value Added Tax Law and concepts such as economic activity, deductions, and differentiated sectors.
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.
