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A company renting residential and commercial premises asks whether it can apply the special pro-rata method during a year in which construction work is carried out and if this must be done in the final settlement. The DGT confirms that it is possible to exercise this option in the final tax return of the calendar year.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si en el año de la ejecución de obra podrá optar por aplicar la prorrata especial y si dicha opción se haría en la última liquidación del Impuesto.
El sujeto pasivo puede optar por la regla de prorrata especial en la última declaración-liquidación del impuesto correspondiente a cada año natural. En este caso, se debe proceder a la regularización de las deducciones practicadas durante dicho año. Esta opción tendrá una validez mínima de tres años naturales, incluido el año en que se ejercita.
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