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A company asked whether changing the use of properties (from direct rental to third-party subletting) allowed rectification of VAT deductions. The DGT responds that subletting is a VAT-taxed activity and that the foreseeable change in use occurs upon signing contracts with subletting entities.
Cuestión planteada Procedimiento de rectificación de las cuotas del Impuesto sobre el Valor Añadido soportadas y deducidas por la consultante en la adquisición de los inmuebles teniendo en cuenta el cambio en el destino previsible de los bienes objeto de consulta. En particular, cuándo se debe entender producido el cambio de destino previsible de los bienes y la entrada en funcionamiento de los bienes a que se refiere el artículo 107 de la Ley 37/1992.
Si el cambio de destino previsible ocurre antes de la entrada en funcionamiento del bien de inversión, la regularización se realiza de una vez mediante los artículos 99.Dos y 114 de la Ley del IVA. Si el cambio se produce cuando el bien ya está en uso, la regularización se realiza de forma escalonada a través del artículo 107 de la Ley. En el caso de obras, la regularización escalonada solo aplica si se consideran obras de mejora que incrementen la capacidad productiva y vida útil del inmueble.
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