Consultation:
A hairdresser operating under the simplified VAT scheme at a university where prices are regulated has no electricity bill because the university pays for the electricity. How are the VAT quotas accrued on current operations determined?
Short response:
The VAT quotas accrued on current operations are determined by applying the modules established for that activity, regardless of whether prices are regulated. If the taxpayer does not wish to apply the simplified scheme, they may waive it within the prescribed period.
The electricity consumption module is quantified regardless of who pays the bill. If the consumption is included in the university’s bill, the amount attributable to the activity may be established by any means of evidence admissible in law.
Long response:
For an extended response is required to use EasyTax
Normative:
Historical: Articles 105 et seq. of General Tax Law 58/2003, dated 17 December 2003
Historical: Articles 34, 35, 37 and 38 of Royal Decree 1624/1992
ID:
125789
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