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A foundation engaged in leasing, cultural activities, and a souvenir shop seeks clarification on its VAT deduction regime. The DGT determines that two differentiated sectors exist: a taxable and non-exempt sector (leasing and shop) with the right to deduction, and an exempt sector (cultural activity) without the right to deduction.
Question posed: Deduction regime applicable to the applicant and, in particular, the existence of differentiated sectors of its business activity and the deductibility, where applicable, of the amounts incurred in the acquisition of goods or services for common use in several differentiated sectors of activity.
The applicant possesses two differentiated sectors: the first, composed of real estate leasing and the sale of souvenirs, has a deduction pro rata of 100%. The second, museum and cultural activity, is exempt and does not generate a right to deduction. For goods and services for common use in both sectors, the general pro rata shall apply. Deductions for investment goods must be regularized if the final percentage differs by more than 10 points from the one initially applied.
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