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A consultant offering VAT-exempt private tuition on educational subjects (as per Article 20.1.10 of the VAT Law) seeks guidance on claiming deductions. The DGT concludes that, due to different CNAE groups and deduction rates differing by more than 50 percentage points, distinct VAT sectors exist, requiring separate application of the deduction regime.
Cuestión planteada Derecho a la deducción de las cuotas del Impuesto sobre el Valor Añadido soportadas por el consultante.
Las clases a título particular impartidas por personas físicas sobre materias incluidas en planes de estudios del sistema educativo están exentas de IVA conforme al artículo 20.Uno.10º LIVA. Cuando un profesional realiza simultáneamente actividades cuyos porcentajes de deducción difieren en más de 50 puntos porcentuales y pertenecen a grupos CNAE distintos, existen sectores diferenciados (art. 9.1º.c).a') LIVA) y debe aplicar el régimen de deducciones de forma separada para cada sector conforme al artículo 101 LIVA. Los bienes y servicios utilizados en común entre sectores se prorratean conforme al artículo 104 LIVA.
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