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A company involved in tourist apartment rentals, third-party property management, and IT consultancy has requested clarification on how to deduct VAT from the purchase of a property and other related expenses. The Directorate General for Taxes (DGT) ruled that the company must first identify its distinct business sectors and apply the corresponding pro rata rule based on the specific activity to which the expenses are allocated.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por la adquisición de la vivienda así como por los restantes gastos descritos en la consulta. Aplicabilidad de la prorrata general y obligación de regularizar las deducciones por adquisición de bienes de inversión.
El derecho a la deducción se ajusta a la realización de operaciones sujetas y no exentas. El sujeto pasivo debe determinar si realiza actividades en sectores diferenciados según su CNAE y si los porcentajes de deducción difieren en más de 50 puntos. Una vez delimitados los sectores, se aplica la prorrata general o especial para determinar la deducibilidad de los bienes y servicios. La vivienda adquirida es un bien de inversión y está sujeta a la regularización de deducciones durante los nueve años siguientes.
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