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V1354-21 12 May 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prorrata de deducción

Sale of special purpose vehicle shares may be included in VAT deduction pro rata if part of main activity

A photovoltaic project development company inquired whether the transfer of shares in its special purpose vehicles should be included in its VAT deduction pro rata. The DGT ruled that, as it constitutes an extension of its main activity, the capital gain obtained must be included.

The question raised

Cuestión planteada Si la transmisión de las participaciones en las sociedades vehículo por parte de la consultante debe incluirse en el cálculo de la prorrata de deducción, y en caso de ser así, importe por el que debe incluirse.

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