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A professional enquires whether IVA can be deducted on land and construction costs for a clinic and how to regularise it. The DGT states that deduction depends on entrepreneurial status, initial intended use and compliance with IVA Law requirements.
Cuestión planteada Si se puede deducir el Impuesto sobre el Valor Añadido soportado en la adquisición del terreno, arquitecto y estudio geotécnico y, en tal caso, si sería aplicable la prorrata del año en que soporte ese IVA o el de la puesta en funcionamiento de la clínica y cuándo se haría la regularización del impuesto soportado en la adquisición de bienes de inversión.
El terreno y los gastos de construcción son bienes de inversión deducibles si se afectan directa y exclusivamente a la actividad profesional. La intención de uso profesional debe existir en el momento de soportar las cuotas. Para terrenos y edificaciones, la regularización se realiza durante los 9 años naturales siguientes a la adquisición o al inicio de su utilización efectiva. La regularización solo procede si la diferencia de prorrata supera los 10 puntos porcentuales.
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