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A commercial entity leasing warehouses and residential properties has enquired whether it may switch from the general pro rata rule to the special rule for VAT deduction purposes. The DGT has ruled that this is possible provided that all legal requirements and deadlines are met, although it cannot be applied retroactively.
Cuestión planteada Posibilidad de optar a la aplicación de la regla de la prorrata especial para el cálculo de las deducciones del Impuesto sobre el Valor Añadido soportado en su actividad.
Si el sujeto pasivo realiza simultáneamente operaciones sujetas y exentas, debe aplicar la regla de prorrata. El contribuyente puede optar por la prorrata especial en los plazos y formas previstos en la Ley y el Reglamento. No es posible aplicar esta opción de forma retroactiva para años anteriores en los que ya se aplicó la prorrata general.
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