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A non-profit association has enquired whether it can deduct VAT on housing acquired via financial leasing for its employees. The DGT has ruled that, as the entity carries out both taxable and exempt activities with significantly different deduction percentages, it must apply the split-sector regime.
Cuestión planteada Si puede deducir las cuotas del Impuesto sobre el Valor Añadido soportadas por la adquisición de la citada vivienda en régimen de arrendamiento financiero.
El servicio de vivienda tutelada es una operación sujeta al IVA (tipo 10%) al asimilarse a servicios hoteleros. Dado que la entidad realiza actividades sujetas (lavado de coches, jardinería, vivienda tutelada) y exentas (asistencia social), y que sus porcentajes de deducción difieren en más de 50 puntos, debe aplicar el régimen de sectores diferenciados. Las cuotas soportadas en la vivienda solo darán derecho a deducción si se emplean en un sector que genere derecho a la misma, aplicando el artículo 104 para bienes de uso común.
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