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A company sought guidance on the tax treatment applicable when de-designating part of a rural estate before commencing agricultural activity, having already deducted the VAT from the purchase. The DGT ruled that this constitutes self-consumption of goods and that the regularisation of deductions must be carried out in a single instance.
Cuestión planteada 1. Regularización de las deducciones en el Impuesto sobre el Valor Añadido soportado tras la desafectación parcial de la finca.
La desafectación parcial de una finca antes de iniciar la actividad económica supone un autoconsumo de bienes sujeto a IVA, debiendo declararse y liquidarse la cuota correspondiente. Al no haber entrado aún en funcionamiento el bien de inversión, la regularización de las deducciones se realiza íntegramente a través del propio autoconsumo. Para calcular la parte de la finca desafectada, se debe emplear un criterio homogéneo y razonable que permita individualizar dicha parte.
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