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An real estate company asks whether a future tenant being a linked entity affects the deductibility of VAT on prior purchases. The DGT states that linkage does not affect deductibility based on intention to carry out a taxable activity, but warns about abusive practices and the need to use market value.
Cuestión planteada Aclaración de algunas de las cuestiones de la contestación vinculante de 13 de agosto de 2019, consulta V2142-19.
La deducibilidad del IVA soportado antes de iniciar operaciones depende de la intención de destinar los bienes a una actividad empresarial sujeta. La existencia de vinculación entre las partes no cambia este criterio, aunque las operaciones deben evitar ser prácticas abusivas sin justificación económica más allá de la ventaja fiscal. Asimismo, en operaciones entre vinculados, la base imponible debe ser el valor normal de mercado si el destinatario no tiene derecho a la deducción total.
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