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A local entity carrying out VAT-subject and VAT-exempt activities asks how to calculate its deduction percentage. The DGT clarifies that reasonable and consistent criteria may be used, and that the upward rounding provision for general prorata applies.
Cuestión planteada Criterio de deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas en la adquisición de bienes o servicios destinados simultáneamente a la realización de operaciones sujetas y no sujetas al Impuesto. La entidad consultante plantea si el cálculo del porcentaje de deducción puede determinarse actividad por actividad, así como, la posibilidad de aplicar el redondeo al alza previsto en el artículo 104.Dos de la Ley 37/1992 para la determinación de la proporción existente entre operaciones sujetas y el total de operaciones prevista del artículo 93.Cinco de dicha ley.
Los entes duales deben excluir las cuotas de bienes destinados exclusivamente a operaciones no sujetas según el art. 7.8.º. Para bienes de uso simultáneo, pueden aplicar un criterio razonable y homogéneo, siendo el financiero el preferente. El redondeo al alza del art. 104.Dos es aplicable para determinar la proporción del art. 93.Cinco debido a su equivalencia con el régimen de prorrata.
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