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An investment management company asks whether IVA paid for legal services related to the sale of shares in a subsidiary is deductible. The DGT examines whether such a sale constitutes a regular or accessory activity to determine its impact on the deduction prorata.
Cuestión planteada Deducibilidad del impuesto soportado por los servicios jurídicos.
La venta de participaciones es una operación sujeta y exenta que se considerará no habitual o accesoria si supone una utilización muy limitada de bienes o derechos por los que se deba pagar el impuesto y no se realice de forma continuada en el tiempo. Para determinar la accesoriedad se deben valorar dos requisitos: uno cualitativo (relación con la actividad principal y uso reducido de inputs) y uno cuantitativo (que no sea más importante que la actividad principal, aunque el volumen de ingresos no es determinante por sí solo).
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