The General Directorate of Taxes has indicated in its binding consultation (V0111-23), of February 1, 2023 , that the supplies of goods to which the 0% VAT rate is applicable in accordance with article 72 of Royal Decree-Law 20/2022, of December 27 , will be considered operations subject to and not exempt from VAT , which grant full right to the deduction of input tax. In addition, it has also indicated that, in such cases, the pro rata rule will not apply to the extent that said supplies of goods subject to the 0% VAT rate do not limit the right to deduct input tax.
Source: iberley.es
