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A municipal construction company has queried its status as a taxable person and the deductibility of VAT. The DGT clarifies that they are considered taxable persons if they carry out onerous activities and that their construction or renovation works may constitute supplies of goods subject to VAT if the cost of materials exceeds 40% of the taxable amount.
Cuestión planteada Deducibilidad del Impuesto soportado.
Las sociedades municipales tienen la condición de empresario cuando ordenan medios para desarrollar una actividad empresarial a título oneroso. Las ejecuciones de obra de construcción o rehabilitación de edificaciones se consideran entregas de bienes sujetas a IVA si el coste de los materiales aportados por el empresario excede el 40% de la base imponible. Para la deducción del IVA en entes duales, las cuotas destinadas exclusivamente a operaciones no sujetas (art. 7.8º) no son deducibles, mientras que las destinadas a ambas actividades deben imputarse mediante un criterio razonable y homogéneo.
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