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A real estate investment company has requested clarification regarding the deductibility of VAT on management services. The Directorate General for Taxes (DGT) has ruled that, by applying the special pro rata rule, the company may deduct VAT on management services associated with the rental of offices and hotels, but cannot deduct VAT on services linked to the rental of residential properties.
Cuestión planteada Deducibilidad de las cuotas soportadas por la consultante por los servicios de gestión prestados por la Sociedad Gestora.
Al realizar operaciones sujetas y exentas, la deducción se rige por la regla de prorrata especial. Las cuotas de servicios de gestión exclusivamente relacionados con el alquiler de oficinas y hoteles son deducibles íntegramente por ser operaciones sujetas y no exentas. Por el contrario, las cuotas relacionadas con el arrendamiento de viviendas no son deducibles por ser operaciones exentas. Si los servicios se usan en ambas actividades, se aplicará el porcentaje de deducción según el artículo 104 de la Ley 37/1992.
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