Skip to content
V1103-26 ·18 May 2026 ·consulta-vinculante Medium impact
Tax

La gestión de valores del patrimonio privado no afecta a la prorrata de deducción del IVA

Se consulta si los rendimientos de la actividad financiera de un patrimonio privado deben incluirse en la prorrata de deducción del IVA. La DGT responde que dicha actividad no es empresarial ni profesional y no debe computarse.

Lifecycle

2026-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact