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The consultant asks whether IVA deductions and refunds are possible for expenses incurred before starting business due to lack of income. The DGT responds that such deductions are allowed if the intention to use the goods or services for economic activity is proven.
Cuestión planteada Si se pueden deducir y, en su caso, solicitar la devolución de las cuotas soportadas por el Impuesto sobre el Valor Añadido, anteriores al inicio de la actividad aunque aún no tenga ingresos.
Las cuotas soportadas antes del inicio de la realización habitual de entregas o prestaciones pueden deducirse según los artículos 111, 112 y 113 de la Ley 37/1992. Se debe acreditar mediante elementos objetivos la intención de destinar las adquisiciones a la actividad. Si la actividad dará derecho a deducción plena, se puede aplicar el 100% sin necesidad de solicitar un porcentaje provisional.
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