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A financial institution sought guidance on deducting VAT for goods and services used partially in activities that grant deduction rights within a differentiated sector. The DGT clarifies that, where financial leasing activities (a separate sector by law) coexist with other financial activities (which may form a single differentiated sector), the special pro rata must be applied to the latter sector if the option has been exercised.
Cuestión planteada La consultante consulta el derecho a la deducción aplicable a las cuotas del Impuesto sobre el Valor Añadido soportadas en las adquisiciones de bienes y servicios utilizados solo en parte en la realización de operaciones que originan derecho a la deducción en el sector diferenciado que incluye las operaciones distintas del arrendamiento financiero.
Las actividades de arrendamiento financiero constituyen un sector diferenciado por imperativo legal. Las demás actividades financieras, si tienen grupos CNAE distintos pero sus porcentajes de deducción no difieren en más de 50 puntos porcentuales, forman un único sector diferenciado. En este sector, si se ha optado por la prorrata especial, las cuotas soportadas por bienes o servicios usados parcialmente en operaciones con derecho a deducción se deducirán según el porcentaje resultante de aplicar el artículo 104 de la Ley del IVA.
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