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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.
Question raised 1.- Whether real estate acquisitions made by the taxpayer that are subject to and exempt from Value Added Tax, but with a waiver of exemption, whereby the taxpayer becomes liable through the application of the reverse charge mechanism, must be taken into account for the purposes of calculating the pro rata.
In the calculation of the pro rata, only the operations carried out by the taxable person are taken into account. Under no circumstances shall the acquisitions of the taxpayer be computed, even when the reverse charge mechanism is applicable to them. Likewise, real estate intended for lease is considered an investment good, whereas real estate intended for transfer is not.
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