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An entity owning a building containing both residential units and commercial premises enquired whether it could deduct VAT on the installation of a lift based on the proportion of square footage of the commercial premises. The DGT ruled that the deduction must be calculated using the pro rata percentage established by law, rather than by square footage.
Cuestión planteada Se cuestiona si, dado que los locales quedarán afectos al pago de los gastos derivados de las obras necesarias, podrá la entidad deducir parte de las cuotas que le sean repercutidas como consecuencia de la instalación del ascensor en el mencionado edificio en proporción a los metros cuadrados totales del local arrendado en comparación con los metros totales de las partes del edificio que se encuentren en arrendamiento.
Las cuotas soportadas por la instalación de un ascensor que se afecte indistintamente al arrendamiento de viviendas y locales podrán deducirse en la proporción resultante de aplicar el porcentaje de prorrata del artículo 104 de la Ley del IVA. Este cálculo se realiza mediante la relación entre las operaciones que dan derecho a deducción y el total de las operaciones realizadas. No debe utilizarse como criterio la proporción de metros cuadrados de los locales respecto al total del edificio.
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