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A company that constructed residential properties for leasing to individuals (exempt) leased one of them to a company (subject to VAT). The query asks how to regularise the VAT deductions for that specific property.
Cuestión planteada Forma de regularizar las deducciones de cuotas soportadas en relación con la vivienda cuyo arrendamiento está no exento, ya sea aplicando la prorrata general que correspondería al conjunto de operaciones realizadas por la consultante o solo la correspondiente al inmueble objeto de consulta (y en tal caso, atendiendo a los ingresos que aporta cada vivienda o a los metros cuadrados que supone cada una respecto del total del edificio).
Al pasar de un destino de arrendamiento exento a uno sujeto y no exento, procede la regularización de las cuotas soportadas en la construcción según los artículos 107 y 109 de la Ley del IVA. Para determinar la parte de las cuotas correspondiente a la vivienda objeto de regularización, el consultante debe acreditar mediante medios de prueba admitidos un criterio homogéneo y razonable, como por ejemplo la superficie construida de la vivienda respecto al total de la promoción.
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