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A holding company sought clarification on whether interest from a subordinated loan should be included in the calculation of its VAT deduction pro rata. The DGT explains that while granting loans can constitute an economic activity, their inclusion in the pro rata depends on whether they are classified as ancillary or non-habitual transactions.
Cuestión planteada Si los rendimientos obtenidos por los préstamos subordinados se deben incluir en el porcentaje de prorrata de deducción de la consultante a efectos del Impuesto sobre el Valor Añadido.
Para que los intereses de préstamos se incluyan en la prorrata, la actividad financiera debe ser principal y no accesoria. La accesoriedad se determina mediante dos requisitos: uno cualitativo, basado en si la operación supone una utilización muy limitada de bienes o servicios sujetos a IVA, y uno cuantitativo, sobre si la operación es más importante que la actividad principal. El hecho de que los ingresos financieros sean superiores a los de la actividad principal no excluye por sí solo que se consideren operaciones accesorias.
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