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The taxpayer asks whether VAT can be deducted on a cash guarantee provided to an Autonomous Community. The DGT rules that the establishment of the guarantee is a transaction not subject to tax and, therefore, does not give rise to a right of deduction.
Cuestión planteada Si el consultante puede deducirse el Impuesto sobre el Valor Añadido de la garantía constituida.
La constitución de la garantía en el momento inicial del contrato es una operación no sujeta al Impuesto porque no constituye la contraprestación de ninguna entrega de bienes o prestación de servicios. Al ser una operación no sujeta, no genera derecho a la deducción del impuesto soportado según el artículo 94 de la Ley 37/1992. No obstante, si la garantía se aplica posteriormente para pagar ejecuciones de obra, esas cantidades sí constituirían la contraprestación de operaciones sujetas al impuesto.
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