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A mixed holding company sought clarification on whether its participation in a cash-pooling system constituted an economic activity and whether the resulting financial returns should be included in its VAT deduction pro rata. The DGT ruled that the transfer of surplus funds is an economic activity subject to VAT; however, as the operation requires very limited resources, it is considered ancillary.
Cuestión planteada 1. Si la entidad holding consultante realiza una actividad económica a los efectos del Impuesto sobre el Valor Añadido.
La cesión de excedentes de tesorería en un sistema de cash-pooling a cambio de una contraprestación es una operación de préstamo sujeta y exenta de IVA. Aunque constituye una actividad económica al ser la puesta a disposición de capital con finalidad comercial, debe considerarse una operación accesoria o no habitual si supone una utilización muy limitada de bienes o servicios. En este caso, al gestionarse mediante procesos automatizados e informáticos, no debe incluirse en el cálculo de la prorrata de deducción.
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