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A professional performs electronic equipment repairs (general regime) and the sale of peripherals (equivalence surcharge). The DGT clarifies that the activity subject to the equivalence surcharge constitutes a separate sector and how the deduction should be applied.
Cuestión planteada Si ambas actividades deben considerarse sectores diferenciados a efectos del Impuesto sobre el Valor Añadido, así como el régimen de deducción del Impuesto.
Si un sujeto pasivo realiza otras actividades empresariales además de la de comercio minorista sometida al régimen especial de recargo de equivalencia, esta última tendrá la consideración de sector diferenciado. El derecho a la deducción debe ajustarse a los requisitos de la Ley, aplicando separadamente el régimen de deducciones para cada sector. Para adquisiciones de uso común, se aplicará la regla de prorrata según lo previsto en la normativa.
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