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A public enterprise asks whether it can deduct VAT on R&D services whose outputs (prototypes and intellectual property rights) will be granted free of charge to public bodies or may be commercially exploited. The DGT responds that deductibility depends on the use of the outputs and whether the entity carries out subject or non-subject operations.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por la consultante en los servicios de investigación y desarrollo objeto de contratación.
La cesión gratuita de prototipos a Administraciones Públicas no está sujeta al IVA. Si la entidad realiza tanto operaciones sujetas (explotación comercial) como no sujetas (cesiones gratuitas), podrá aplicar un criterio razonable y homogéneo de imputación de cuotas. Las cuotas por bienes destinados exclusivamente a operaciones no sujetas no son deducibles. Asimismo, es posible deducir las cuotas soportadas con anterioridad al inicio de la explotación comercial si existe la intención de utilizarlas en dicha actividad.
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