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The DGT responds that financial activities of private wealth are not entrepreneurial or professional and should not be included.
Cuestión planteada Si los rendimientos financieros obtenidos en la actividad financiera derivada de su patrimonio privado inciden en la prorrata de deducción en el Impuesto sobre el Valor Añadido.
La compraventa de valores mobiliarios del patrimonio privado no constituye una actividad empresarial o profesional al no tener la finalidad de intervenir en el mercado. Por tanto, estas operaciones no deben computarse como volumen de operaciones ni computarse para determinar la prorrata de deducción de la actividad empresarial.
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