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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.
Question raised: Criterion for the deductibility of Value Added Tax amounts incurred in the acquisition of goods or services intended simultaneously for the performance of taxable and non-taxable operations. The consulting entity asks whether the calculation of the deduction percentage can be determined activity by activity, as well as the possibility of applying the upward rounding provided in article 104.Two of Law 37/1992 to determine the proportion existing between taxable operations and the total operations provided for in article 93.Five of said law.
Dual entities must exclude the tax amounts for goods intended exclusively for non-taxable operations pursuant to art. 7.8. For goods intended for both types of operations, a reasonable and homogeneous imputation criterion must be adopted, with the financial criterion being the one preferably applicable. The upward rounding provided in article 104.Two is applicable for determining the proportion under article 93.Five due to its equivalence with the pro rata regime.
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