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A public entity managing supplies and meals in prisons has enquired whether it can deduct the IGIC (Canary Islands General Indirect Tax) incurred. The DGT clarifies that canteen activities are subject to VAT as mandated by the European Directive, although the query regarding IGIC must be directed to the Canary Islands administration.
Cuestión planteada Se plantea por la consultante si el IGIC soportado y utilizado para la preparación de los racionados de los reclusos puede ser objeto de deducción tras la entrada en vigor de la Ley 24/2012.
La prestación de servicios de comedores y cantinas está sujeta al IVA, incluso si se realiza mediante encomiendas de gestión por un medio propio instrumental de la Administración. Al ser una actividad sujeta, el sujeto pasivo que realice conjuntamente operaciones sujetas y no sujetas podrá deducir las cuotas soportadas mediante un criterio de imputación razonable. No obstante, la DGT no resuelve sobre la deducibilidad del IGIC, ya que la competencia para consultas sobre dicho impuesto corresponde a la Comunidad Autónoma de Canarias.
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