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A newly incorporated company has requested clarification on how to deduct VAT from expenses incurred prior to the commencement of its activities, which will involve sectors subject to different deduction regimes. The Directorate General of Taxes (DGT) has ruled that it is possible to deduct these amounts on a provisional basis and that the respective deduction regimes must be applied separately to each distinct sector.
Question raised: Deduction of input tax. Application of the pro rata.
Las actividades que cumplan los requisitos legales se considerarán sectores diferenciados, debiendo aplicarse separadamente el régimen de deducciones para cada uno. Las cuotas soportadas por gastos incurridos antes de iniciar las entregas de bienes o prestaciones de servicios son deducibles con carácter provisional. Para adquisiciones destinadas a su uso común en varios sectores, se aplicará la regla de prorrata del artículo 104 de la Ley.
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