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A financial institution has enquired whether, when calculating the deduction pro rata for its common expenses, it should include only the interest on loans or also the principal repayment. The DGT responds that the consideration for a loan operation consists solely of the agreed interest.
Cuestión planteada En relación con los servicios de financiación se cuestiona si deben incluirse en el denominador de la prorrata de deducción del Impuesto sobre el Valor Añadido exclusivamente los intereses o los intereses junto al coste de amortización del bien.
La base imponible de las operaciones de préstamo está constituida por los intereses pactados, ya que la amortización del capital no es una contraprestación. Por tanto, para determinar el porcentaje de deducción mediante la prorrata, la cuantía que debe incluirse en el denominador se limita al importe de los intereses pactados entre la entidad y sus clientes.
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