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A municipality asks whether it can deduct VAT on project design and contractor invoices for building homes. The DGT responds that if the municipality carries out both commercial and non-commercial activities, it must apply the dual entity deduction regime and the prorata rule.
Cuestión planteada Posibilidad de deducir las cuotas soportadas en la redacción del proyecto, así como las de las sucesivas facturas que le vaya emitiendo el contratista.
Si el sujeto pasivo realiza operaciones sujetas y no sujetas, las cuotas por bienes y servicios destinados exclusivamente a operaciones no sujetas no serán deducibles. Para bienes y servicios destinados simultáneamente a ambas, se debe adoptar un criterio razonable y homogéneo de imputación. Si concurren operaciones que originan derecho a deducción y otras que no, se aplicará la regla de prorrata. Las cuotas por adquisiciones afectas exclusivamente a operaciones sujetas serán deducibles si se cumplen los requisitos legales.
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