Companies or professionals to which it applies

1. To those who are not carrying out business or professional activities and acquire the status of businessmen or professionals by acquiring goods or services with the intention of using them for carrying out business and professional activities.

   For these purposes, it is necessary that the interested party can prove the objective elements that confirm that he had such intention at the time he made the acquisition or importation of the goods or services. The tax authorities may require such proof.

   The interested party may provide such accreditation by any of the means of proof admitted by law. In particular, it may take into account the following circumstances:

   • The nature of the goods and services acquired or imported, which must be consistent with the nature of the activity intended to be carried out.

   • The period elapsed between the acquisition or importation of said goods and services and their actual use in the activity.

   • Compliance with the formal, registry and accounting obligations required of business owners or professionals.

   • Have, or have requested, the authorizations, permits or licenses necessary for the development of the activity.

   • Having submitted tax returns corresponding to the activity.

   If the purchaser or importer of the goods or services cannot provide the accreditation referred to in the previous paragraphs, it will be considered that they did not have the status of businessman or professional at the time of said acquisition or import, and the deduction of the VAT contributions supported. This is the case even if, at a time after the acquisition or importation of the goods or services, the interested party decides to use them for the exercise of a business or professional activity.

2. To those who are already entrepreneurs or professionals about to carry out business or professional activities and start an activity that constitutes a differentiated sector .