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A taxpayer inquired whether a company receiving a warehouse as a contribution could deduct the VAT incurred during its construction. The DGT ruled that the contribution must have been subject to VAT and that, once the construction invoices are rectified, the taxpayer will be entitled to deduct the VAT paid.
Question posed: Whether the Value Added Tax amounts incurred by the consultant in the construction of the contributed warehouse may be subject to deduction at the level of the receiving company.
If the requirements for the taxpayer's investment in construction works are met, the consultant must rectify the unduly charged tax amounts by means of a corrective invoice. Once the rectification has been carried out, the consultant may deduct the input tax in accordance with Article 92 of the VAT Law. Likewise, the contribution of an industrial warehouse without an organizational structure does not constitute an autonomous economic unit and must be subject to tax.
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