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A tourist accommodation company has enquired whether it can deduct VAT on a parking space acquired to offer to its customers. The DGT has determined that the leasing of said parking space constitutes an independent supply rather than an ancillary service; therefore, its deductibility will depend on whether it is used in taxable and non-exempt operations.
Question raised: Deductibility of the Value Added Tax amount incurred in the acquisition of the parking space.
The leasing of a parking space in a location near the tourist accommodation constitutes an independent supply and not an ancillary service to the lodging. Consequently, the leasing of the parking space is taxable and not exempt from VAT. The company may deduct the input tax incurred in the acquisition of the space provided that it is intended for its leasing or transfer of use by virtue of a taxable and non-exempt transaction. If it carries out transactions both with and without the right to deduction, the pro rata rule shall apply.
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