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A medical services company that also rents premises has enquired whether it can deduct VAT on a sales commission and the tax paid on the transfer of its registered office. The DGT has ruled that, as the asset is used across two distinct sectors, the deduction must be calculated using the pro rata rule under Article 104.
Cuestión planteada Cuestiona sobre si la cantidad pagada en concepto del impuesto junto con la comisión de intermediación es recuperable vía deducción dado que este importe está inequívocamente relacionado con una operación sujeta y no exenta del impuesto.
La actividad médica y la de arrendamiento son sectores diferenciados al tener grupos CNAE distintos y porcentajes de deducción que difieren en más de 50 puntos. Como la transmisión de la sede social afecta a todo el inmueble usado en ambos sectores, la cuota soportada por la comisión de venta no es deducible íntegramente ni es exclusivamente de un sector. Por tanto, se debe aplicar la regla de prorrata prevista en el artículo 104 de la Ley del IVA para determinar el porcentaje de deducción aplicable.
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