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The inquiry examines the treatment of loan transfers and the acquisition of real estate in satisfaction of debt for VAT pro rata purposes. The DGT rules that transfers to entrepreneurs outside the Community generate a right to deduction and are included in the numerator, whereas those carried out within national territory are included in the denominator.
Cuestión planteada 1. Inclusión en la prorrata de deducción de las trasmisiones de préstamos.
Las transmisiones de préstamos son operaciones financieras exentas. Si el destinatario está fuera de la Comunidad, generan derecho a deducción y se incluyen en el numerador y denominador de la prorrata. Si el destinatario es un empresario en territorio de aplicación del Impuesto, solo se computan en el denominador. El importe a incluir en la prorrata es la plusvalía obtenida por la cesión.
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