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A real estate developer asks whether purchases of property funded by the passive investor should be included in the prorata calculation. The DGT responds that only transactions carried out by the passive investor are counted, not those funded by them.
Cuestión planteada 1.- Si las adquisiciones de inmuebles que realiza sujetas y exentas del Impuesto sobre el Valor Añadido pero con renuncia a la exención, por las que resulta, por tanto, sujeto pasivo por aplicación del mecanismo de inversión del sujeto pasivo deben tenerse en cuenta a efectos del cómputo de la prorrata.
En el cálculo de la prorrata, solo se tienen en cuenta las operaciones realizadas por el sujeto pasivo. En ningún caso se deben computar las adquisiciones del consultante, incluso cuando a las mismas les sea de aplicación la regla de inversión del sujeto pasivo. Asimismo, los inmuebles destinados al arrendamiento se consideran bienes de inversión y su transmisión no computa en la prorrata según el art. 104.3.3º de la Ley del IVA.
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