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Exclusión de la deducción del IVA soportado por las atenciones a clientes y la cláusula stand-still: conclusiones de la Abogada General del TJUE - Despacho de abogados Gómez-Acebo & Pombo
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Exclusión de la deducción del IVA soportado por las atenciones a clientes y la cláusula stand-still: conclusiones de la Abogada General del TJUE

icon 3 de noviembre, 2025

La Abogada General del TJUE ha emitido recientemente sus conclusiones en relación con la petición de decisión prejudicial presentada por el Tribunal Supremoen el asunto C-515/24, analizando si la exclusión de la deducción del IVA soportado por las atenciones a clientes -artículo 96.1, puntos 4º y 5º LIVA, relativos a “espectáculos y servicios de carácter recreativo” o por “bienes o servicios destinados a atenciones a clientes, asalariados o a terceras personas”, puede ampararse en la cláusula stand-still recogida en el artículo 176, segundo párrafo, de la Directiva del IVA.

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Autor/es

Rocío Arias – Counsel

Pilar Álvarez – Consejera Académica

Tipología

Análisis

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