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The taxpayer inquired whether VAT on works carried out in their home can be deducted before renting out part of the property as an office. The DGT ruled that this is only possible if it can be proven that, at the time the works were undertaken, there was already an intention to use them for professional activities.
Cuestión planteada Posibilidad de deducir las cuotas soportadas por dichas obras con anterioridad al inicio de la realización habitual de una actividad empresarial o profesional, una vez iniciado el arrendamiento de dicho inmueble.
Para deducir las cuotas de bienes o servicios adquiridos antes de iniciar la actividad, se debe acreditar con elementos objetivos la intención de destinarlos a la misma. Si las obras se realizaron sin esa intención inicial, no podrán deducirse aunque posteriormente el inmueble se afecte a la actividad. En caso de que las obras tengan la condición de bienes de inversión, la deducción se realizará en el porcentaje que represente su grado de afectación. No podrán deducirse las obras que no sean bienes de inversión y se utilicen simultáneamente para la actividad y para necesidades privadas.
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