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A company performing both taxable and exempt VAT activities seeks clarification on whether a subsidy for technical assistance should be included in its pro rata calculation. The DGT rules that if the subsidy is linked to the price, it constitutes part of the taxable base and must be included in both the numerator and the denominator of the pro rata calculation.
Cuestión planteada Incidencia de la percepción de la citada subvención en el cálculo de la prorrata de deducción.
Las subvenciones vinculadas directamente al precio de las operaciones sujetas al impuesto integran la base imponible. Si el sujeto pasivo realiza simultáneamente operaciones sujetas y exentas, debe aplicar la regla de prorrata. En este cálculo, las operaciones financiadas con subvenciones vinculadas al precio deben computarse tanto en el numerador como en el denominador de la fracción de prorrata.
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