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An individual has enquired whether they can deduct 50% of the VAT on urban land intended for partial use in their professional activity. The Directorate General for Taxes (DGT) has ruled that deduction is permissible, provided the requirements for business use are met and the degree of use is duly evidenced.
Cuestión planteada Posibilidad de deducción del cincuenta por ciento de las cuotas del Impuesto sobre el Valor Añadido soportadas por la adquisición del terreno de conformidad con la Ley 37/1992.
Los sujetos pasivos con condición de empresarios o profesionales pueden deducir las cuotas soportadas si los bienes se utilizan en operaciones que den derecho a la deducción. En el caso de bienes de inversión, se admite la afectación parcial a la actividad empresarial. El grado de afectación debe acreditarse por cualquier medio admitido en Derecho, no siendo suficiente la declaración-liquidación ni la mera contabilización del bien.
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