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A company enquired whether it could deduct outstanding VAT instalments from an entity absorbed during a tax-neutral merger, while being subject to pro rata rules. The DGT ruled that the absorbing entity subrogates into the right to deduction and must apply its own pro rata ratio.
Cuestión planteada Deducción de cuotas del Impuesto sobre el Valor Añadido pendientes de compensar de la entidad adquirida tras un proceso de fusión.
La entidad absorbente se subroga en la posición del transmitente respecto al derecho a la deducción. Podrá adicionar a sus cuotas de IVA soportado el importe de las cuotas de la entidad absorbida aplicando la prorrata provisional de la absorbente. A final de año, deberá calcular una prorrata definitiva computando el total de operaciones de ambas entidades para regularizar las deducciones. En caso de bienes de inversión, se aplicará la prorrata de la entidad absorbente durante el año de adquisición y en el resto del periodo de regularización.
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