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An association has requested guidance on how to deduct VAT for goods and services used in both a café-bar activity (simplified regime) and tobacco vending machine sales (equivalence surcharge). The DGT ruled that these activities constitute distinct sectors and established the deduction rules for common expenses.
Cuestión planteada Régimen de deducción de las cuotas del Impuesto soportadas por bienes y servicios utilizados en común en ambas actividades.
La venta de tabaco por máquinas expendedoras está sujeta al régimen de recargo de equivalencia y constituye un sector diferenciado. Para bienes y servicios usados en ambos sectores, se aplicará el porcentaje de deducción según el artículo 104 de la Ley del IVA. Si no se puede cuantificar el volumen de operaciones, las cuotas soportadas por bienes comunes se deducirán exclusivamente en un 50% para el régimen simplificado.
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