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A non-profit association asks whether it can deduct VAT on goods and services purchased for a promotional campaign funded by a public body. The DGT responds that, as the association carries out both taxable and exempt operations, it must apply the prorata rule.
Cuestión planteada Derecho a la deducción del Impuesto sobre el Valor Añadido soportado por la adquisición bienes y servicios para realizar la citada campaña divulgativa.
La campaña financiada por la Administración es una prestación de servicios a título oneroso sujeta a IVA. Si la asociación realiza también actividades exentas por el artículo 20.Uno.12º de la Ley 37/1992, deberá aplicar la regla de prorrata para determinar el derecho a la deducción. El porcentaje de deducción se calculará según las reglas de prorrata general o especial según corresponda.
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