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An entity inquired whether it could deduct VAT on a property and garages acquired for non-residential rental purposes, and the applicable deadlines. The DGT ruled that deduction is permissible if the property is intended for lease for purposes other than residential use, provided that expiration deadlines are respected.
Cuestión planteada Posibilidad de deducir las cuotas del Impuesto soportadas por la adquisición de la vivienda y de la plaza de garaje alquilada, así como por la plaza de garaje no alquilada, dado que el uso previsto de la misma es su alquiler o bien su uso propio. Plazos para la deducción de las cuotas soportadas, tanto las correspondientes al pago a cuenta como las de la fecha de compraventa. Posibilidad de recuperar las cuotas soportadas en el pago a cuenta, cuyo plazo de cuatro años ya ha finalizado. Fecha a tomar en cuenta para la regularización de las cuotas deducidas por la adquisición de bienes de inversión.
La deducción es posible si los inmuebles se destinan al arrendamiento para uso distinto de vivienda, ya que es una operación sujeta y no exenta. El derecho a la deducción caduca a los cuatro años desde el devengo del impuesto, siendo el devengo del pago a cuenta el momento del cobro y el del resto del precio la puesta a disposición. Para edificaciones, la regularización de las cuotas deducidas debe realizarse durante los nueve años naturales siguientes a la adquisición o al inicio de su utilización efectiva.
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