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A technology association asks whether it can deduct VAT on the construction of a research centre and whether the passive taxpayer's investment applies. The DGT responds that deduction is only possible if the centre is used for taxable commercial activities and not exempt ones, and that the passive taxpayer's investment applies only if the entity acts as a business operator.
Cuestión planteada - Deducibilidad del Impuesto soportado por la realización de dicha inversión y, en su caso, si procede la regularización de deducciones por bienes de inversión.
Las actividades de investigación sin contraprestación quedan fuera del ámbito del IVA y no dan derecho a deducción. El derecho a la deducción surge cuando las actividades son empresariales, sujetas y no exentas, o cuando son investigaciones con resultados destinados a ser cedidos a terceros en condiciones de mercado. La inversión del sujeto pasivo en obras de construcción solo aplica si la asociación actúa como empresario o profesional, debiendo comunicarlo expresamente al contratista. Si el centro se afecta exclusivamente a actividades no sujetas, no podrá deducir el IVA ni aplicará la inversión del sujeto pasivo.
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