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A landlord has enquired whether they can deduct VAT on expenses for a residential property (such as boiler maintenance) that are not passed on to the tenant. The DGT has ruled that, as the landlord carries out both exempt activities (residential leasing) and taxable activities (commercial leasing), the pro rata rule must be applied.
Cuestión planteada Posibilidad de deducir el Impuesto soportado de los gastos de la vivienda que no se repercuten a los inquilinos (gastos legales, mantenimiento de la caldera…).
El arrendamiento de locales genera derecho a deducción, mientras que el de viviendas está exento y no lo permite. Cuando se realizan ambas actividades, se debe aplicar la regla de prorrata (general o especial). Los gastos comunes, como servicios legales o reparaciones de elementos comunes, se deducirán en la proporción que resulte de dicha prorrata.
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