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A company renting residential and commercial premises has inquired whether it can deduct VAT on renovation works and if the building constitutes an investment good subject to adjustment. The DGT ruled that the rental of residential and commercial properties forms a single differentiated sector and that renovation works may be classified as investment goods if certain requirements are met.
Cuestión planteada Se cuestiona por la entidad acerca de la deducibilidad de las cuotas soportadas como consecuencia de la contratación de las obras de rehabilitación, así como, si el edificio rehabilitado debe ser considerado como un nuevo bien de inversión común a las actividades de arrendamiento y que debe ser objeto de regularización desde la finalización de la obra.
El alquiler de viviendas y locales constituye un único sector diferenciado de actividad al pertenecer al mismo grupo de la CNAE. Las cuotas soportadas por obras de rehabilitación podrán deducirse mediante la prorrata provisional, sujeta a regularización posterior. Para que las obras se consideren bienes de inversión sujetas a regularización durante 9 años, deben incorporarse al local de forma fija, no ser objetos de uso u ornamentación, realizar una mejora que aumente la capacidad productiva o vida útil, y superar los 3.005,06 euros.
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