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A consultant asks whether IVA paid on the purchase of an urban property for real estate promotion can be deducted before starting the activity. The DGT responds that it is possible if the resulting activity is taxable and not exempt, and if the intention to use the property for that activity is proven.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido que se han soportado con motivo de la adquisición de la finca urbana.
Las cuotas soportadas por adquisiciones de bienes o servicios destinadas a una actividad empresarial sujeta al IVA son deducibles, incluso si se realizan antes del inicio de la actividad. Para ello, debe acreditarse la intención de destinar los bienes a dicha actividad mediante elementos objetivos. La valoración de dicha intencionalidad es una cuestión de hecho que debe probar el interesado por cualquier medio admitido en derecho.
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