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A company sought guidance on calculating the tax base for the transfer of real estate to its subsidiary under the special group of entities regime (advanced modality) when the VAT on construction costs was non-deductible. The DGT ruled that these costs must be excluded to prevent inconsistencies and double taxation.
Cuestión planteada Cálculo de la base imponible del servicio de cesión del inmueble por parte de la consulta a su filial en la medida que el IVA soportado por la consultante en su construcción no ha sido deducible.
En la modalidad avanzada del régimen de grupo de entidades, la base imponible de las operaciones intragrupo se constituye por el coste de bienes y servicios por los que se haya soportado o satisfecho efectivamente el impuesto. Por tanto, no se incluirán en la base imponible de la cesión o arrendamiento aquellos costes por los que se haya soportado el impuesto pero que no hayan sido deducibles para la entidad. Si posteriormente una resolución firme determina que dichas cuotas sí eran deducibles, la base imponible de la operación intragrupo deberá modificarse para incluir esos costes.
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