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A company carrying out rural leasing (exempt) and agricultural activity (subject) asks whether it can deduct VAT on the agricultural activity and claim a refund of the surplus. The DGT responds that, as the activities belong to different sectors, it may deduct VAT on the agricultural activity and claim a refund of the surplus.
Cuestión planteada Si la consultante puede deducir y, en su caso, solicitar la devolución de las cuotas del Impuesto sobre el Valor Añadido soportadas.
Las actividades de arrendamiento agrícola y actividad agrícola constituyen sectores diferenciados al tener distintos grupos en el CNAE. En el sector de la actividad agrícola, que es generadora de derecho a la deducción, la sociedad puede deducir las cuotas soportadas en las adquisiciones relacionadas. Si el exceso de deducciones supera a las cuotas devengadas, podrá solicitar la devolución del saldo a su favor al cierre del ejercicio o según el procedimiento reglamentario.
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