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A legal professional enquires about VAT deductibility and passive investor investment in constructing a building for professional use, rental and residential purposes. The DGT determines that the promoter is an entrepreneur and that passive investor investment applies, but VAT deduction will be proportional to the portion allocated to economic activity.
Cuestión planteada 1.) Régimen de deducibilidad de las cuotas soportadas en la actividad de construcción de la edificación, así como si es de aplicación la regla de inversión del sujeto pasivo a efectos del Impuesto sobre el Valor Añadido.
El consultante tiene la condición de empresario o profesional al promover una construcción destinada, al menos en parte, a actividad empresarial o profesional. Se aplica la inversión del sujeto pasivo si concurren los requisitos de ejecución de obra y contrato directo entre promotor y contratista. La deducción del IVA soportado solo procede en la proporción que la edificación se destine a actividades sujetas y no exentas, como el despacho o el local de alquiler. El tipo impositivo dependerá de si la superficie destinada a vivienda supera el 50% del total.
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