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A company that purchases and manages the collection of credits has inquired whether it can deduct VAT on its general and specific expenses. The DGT has ruled that, as the collection of credits is an activity that does not constitute a taxable event for VAT purposes, the entity is not entitled to the deduction.
Cuestión planteada Se cuestiona la deducción en el Impuesto sobre el Valor Añadido de los gastos generales tales como alquiler de un local y específicos tales como la contratación de abogados o procuradores para obtener el cobro de los créditos.
La gestión de cobro de créditos propios no constituye una operación que forme parte del ámbito del IVA ni genera un hecho imponible. Al no realizar la entidad operaciones sujetas o exentas que den derecho a la deducción según el artículo 94 de la Ley 37/1992, la empresa actúa como consumidor final. Por tanto, no tiene derecho a deducir las cuotas del impuesto soportadas en sus gastos.
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