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A taxpayer asks whether VAT can be deducted from urbanisation contributions after a court order returned part of the money via a rectification invoice, since the original invoices were never deducted. The DGT states that deduction is only possible if the taxpayer is an entrepreneur with a commercial intent, and the right expires after four years.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas correspondientes a la parte de los terrenos cuya pérdida de titularidad fue declarada por la referida sentencia del Tribunal Supremo. Tratamiento de la factura rectificativa recibida por el consultante, teniendo en cuenta que nunca se dedujo las cuotas del Impuesto correspondientes a las facturas originales.
Para ser empresario o profesional se requiere la intención de vender, ceder o adjudicar los terrenos urbanizados, lo cual es una cuestión de hecho. Si se tiene dicha condición, las cuotas son deducibles siempre que se destinen a operaciones que den derecho a la deducción. El derecho a la deducción caduca si no se ejerce en el plazo de cuatro años desde el devengo. Al no haberse practicado deducción alguna de las cuotas originales, no procede la rectificación de deducciones por la factura rectificativa recibida.
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