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An electronic component manufacturer has enquired whether it can deduct VAT incurred on the purchase of land and the construction of a warehouse for its business activities. The Directorate-General for Taxes (DGT) has ruled that this is possible, provided all legal requirements under VAT regulations are met.
Cuestión planteada Deducción de las cuotas soportadas por la compra del terreno y por la construcción de la nave, así de los gastos anexos derivados de la construcción.
Los sujetos pasivos pueden deducir las cuotas soportadas por entregas de bienes y prestaciones de servicios de otros sujetos pasivos. Para ello, deben tener la condición de empresarios o profesionales y realizar operaciones que den derecho a la deducción. Las cuotas por la adquisición de terrenos y la construcción de la nave serán deducibles si se cumplen los requisitos del Capítulo I del Título VIII de la Ley 37/92.
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