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A hospitality company has enquired whether interest-bearing cash loans made to customers are exempt from VAT and how they affect its deduction pro rata. The DGT has ruled that the exemption applies regardless of whether the lender is a credit institution, and that inclusion in the pro rata will depend on whether the activity is carried out on a regular or ancillary basis.
Cuestión planteada Exención en el Impuesto sobre el Valor Añadido por las prestaciones de servicios de préstamo realizadas por el consultante y, en su caso, inclusión en la prorrata de deducción de los intereses cobrados.
La concesión de préstamos está exenta de IVA según el artículo 20.Uno.18º de la Ley 37/1992, sin importar que el prestamista no sea una entidad financiera. Para determinar si estos ingresos deben incluirse en la prorrata de deducción, se debe analizar si la actividad es habitual o accesoria. La accesoriedad requiere que las operaciones tengan relación con la actividad principal y que, cuantitativamente, no sean más importantes que esta, aunque el volumen de ingresos no es el único factor determinante.
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