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A real estate development company that also leases premises and dwellings has requested a ruling on whether leasing constitutes an ancillary activity and how the sale of properties affects the calculation of the pro rata. The DGT has determined that leasing is a distinct and autonomous activity, and that the transfer of properties intended for lease is not included in the pro rata calculation as they are investment assets.
Cuestión planteada Sectores diferenciados, en particular, consideración del importe que debe tenerse en cuenta para el cálculo del volumen de operaciones a efectos de poder considerar el arrendamiento de locales y viviendas como actividad accesoria de la actividad principal de promoción inmobiliaria.
El arrendamiento de inmuebles es una actividad económica distinta a la promoción inmobiliaria al tener un grupo CNAE diferente. No se considera actividad accesoria porque es autónoma e independiente de la principal. Para el cálculo del volumen de operaciones, se deben incluir todas las entregas de bienes y servicios, incluidas las exentas. La transmisión de inmuebles destinados al arrendamiento no se computa para el cálculo de la prorrata por ser bienes de inversión.
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