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A company sought clarification on whether it could deduct VAT incurred from the purchase of land and the construction of a healthcare centre intended for lease. The DGT ruled that leasing activities grant a right to deduction, provided they are taxable and not exempt.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas en la adquisición de los terrenos y en la construcción del inmueble.
La entidad tiene condición de empresario y sus entregas de bienes o servicios estarán sujetas al IVA. Las cuotas soportadas en la adquisición de terrenos y construcción serán deducibles siempre que se cumplan los requisitos de los artículos 93, 94 y 95 de la Ley 37/1992, vinculando la deducción al uso en actividades sujetas y no exentas. En caso de arrendamientos a vinculados, la base imponible debe ser el valor normal de mercado si el destinatario no tiene derecho a deducción total y la contraprestación es inferior al valor de mercado.
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