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A commercial entity providing both VAT-taxable services and exempt educational services seeks clarification on its right to deduction. The DGT rules that, when performing operations both with and without the right to deduction, the entity must apply either the pro rata rule or the existence of differentiated sectors.
Cuestión planteada Deducibilidad de las cuotas soportadas del Impuesto sobre el Valor Añadido.
Si la entidad realiza tanto operaciones sujetas y no exentas como operaciones exentas, deberá aplicar la regla de prorrata (general o especial) según los artículos 102 y siguientes de la Ley 37/1992. En caso de realizar actividades en sectores diferenciados, se aplicará lo previsto en el artículo 101 de la misma Ley. La deducción de las cuotas soportadas solo es posible si los bienes o servicios se utilizan en operaciones sujetas y no exentas.
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