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A community of property leasing residential and commercial premises has requested clarification on whether it can apply the pro rata rule to deduct VAT on renovations for properties intended for sale. The DGT explains that the right to deduction will depend on whether the sale is classified as a first taxable supply of VAT or a second exempt supply.
Cuestión planteada Aplicabilidad de la regla de prorrata para deducir las cuotas del Impuesto soportadas con ocasión de dichas reformas.
Si las obras califican como rehabilitación, la venta será una primera entrega sujeta a IVA, permitiendo la deducción. Si no son rehabilitación, la venta puede ser una segunda entrega exenta, lo que no genera derecho a deducción salvo que se renuncie a la exención. La comunidad puede aplicar la prorrata general o especial según las operaciones que realicen. El derecho a la deducción solo procede si las entregas de viviendas originan dicho derecho.
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