The controversial deduction of input Value Added Tax by holding companies

Authors

  • José Manuel Almudí Cid

Keywords:

VAT, holding, taxable person, general costs

Abstract

The VAT deduction by holding companies continues to be a controversial issue more than 25 years after the Court of Justice of the European Union issued its ruling in the Polysar case. In this article, we analyze the criteria that allow the holding company to acquire the status of VAT taxable person as well as the requirements in order to deduct the VAT paid by such entities.

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Author Biography

  • José Manuel Almudí Cid

    Profesor Titular de Derecho Financiero y Tributario
    Miembro del Instituto de Derecho Europeo e Integración Regional
    Universidad Complutense de Madrid
    Miembro de AEDAF

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Published

31/12/2018

Issue

Vol. 4 No. 123 (2018): Revista Técnica Tributaria - Nº 123

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Almudí Cid, J. M. (2018). The controversial deduction of input Value Added Tax by holding companies. Technical Tax Journal, 4(123), 15-30. https://www.revistatecnicatributaria.com/index.php/rtt/article/view/443

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