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A parent company within a special group of companies regime seeks clarification on deduction rights and formal obligations when providing services to a subsidiary by waiving the exemption. The DGT clarifies that entities may deduct VAT according to general rules and details the analytical information requirements that the parent company must maintain.
Cuestión planteada Derecho a la deducción en la entidad dominante y en la entidad dependiente. Obligaciones formales.
Si la entidad dominante renuncia a las exenciones del artículo 20, deberá repercutir el IVA en las operaciones intragrupo, las cuales generarán derecho a la deducción en el sector diferenciado. Las entidades receptoras podrán deducir las cuotas soportadas aplicando el porcentaje de deducción que les corresponda por su actividad o sector diferenciado. La entidad dominante debe disponer de un sistema de información analítica con criterios de imputación razonables y una memoria justificativa. Las operaciones intragrupo deben documentarse en facturas con una serie especial y detallar la base imponible según el régimen especial y según las reglas generales.
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