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The taxpayer provides teaching services (exempt) and other services with a right to deduction. The DGT rules that, when performing transactions both with and without a right to deduction, the pro rata rule must be applied.
Cuestión planteada Deducibilidad de las cuotas soportadas del Impuesto sobre el Valor Añadido.
Si el sujeto pasivo realiza conjuntamente operaciones que originan derecho a deducción y otras exentas, debe aplicar la regla de prorrata según los artículos 102 y siguientes de la Ley 37/1992. La deducción se limitará al porcentaje resultante de la prorrata general o especial, según corresponda. En caso de existir sectores diferenciados, se aplicará el régimen previsto en el artículo 101 de la Ley.
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